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II. GENERAL POSITION WITH REGARD TO THE PROBLEMS OF DOUBLE TAXATION AND TAX EVASION.

The Fiscal Committee has taken note of the draft law recently submitted to the Congress of the United States of America with a view to avoiding double taxation. The Committee welcomes this attempt, the more so because the system of combating the superimposing of taxes by internal legislation has already shown itself as very efficacious. Proof of this is given in the Collection of Agreements (document C.345.M.102.1928.II, pages 185–211) and in Supplement I (document C.365.M.134.1929.II, pages 36–40). It is to be hoped that several States will be influenced to follow the same path, which will lead to the disappearance of the law of double taxation in a considerable field.




  ― 4[4206] ―
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