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Contents

                                   
Page 
Introduction 
I. Examination of recently concluded International Conventions for the Avoidance of Double Taxation 
II. General Position with regard to the Problems of Double Taxation and Tax Evasion 
III. Examination of the Questions left open by the General Meeting of Government Experts: 
A. Definition of the Term “Autonomous Agent” in Relation to the Term “Permanent Establishment” 
B. Rules for Apportionment of Profits or Capital from Undertakings operating in Several Countries, and Measures designed to avoid Double Taxation of International Trusts and “Holding Companies” 
C. Study of the Principles involved in the Avoidance of the Double Taxation of Authors' Rights and Patents 
D. The Question of Reciprocity and of the Most-favoured-nation Clause as they affect the Problem of Double Taxation 
IV. Grant by the Rockefeller Foundation 
V. Possibility of concluding Multilateral Conventions for the Avoidance of Double Taxation on Points on which a Sufficient Number of Countries seem to be in Agreement 
VI. Taxation of Foreign Motor Vehicles 
VII. Customs Duties and Fiscal Charges applicable to Newspapers 
VIII. Draft Resolution submitted by Sir Percy Thompson 
Appendices 
I. Clause 16 of Finance Bill 1930—Great Britain  10 
II. Summary by Professor Adams of the Replies received to the Questionnaire on Apportionment of Profits or Capital from Enterprises operating in Several Countries  10 
III. Summary by M. Clavier of the Replies received to the Questionnaire on Taxation of Authors' Rights and Patents  17 

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