Collected Courses of the Hague Academy of International Law

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Contribution à l’étude du droit international fiscal actuel: le rôle des organisations internationales dans le règlement des questions d’impôts entre les divers Etats (Volume 86)

(44,545 words)

Author(s): Chrétien, M.
Chrétien, M. Keywords: United Nations | International fiscal law | League of Nations | Mots clefs: Nations Unies | Droit fiscal international | Société des Nations | ABSTRACT Mr. Chretien writes it is impossible to understand the progressive development of international tax law, which in 1954 is a relatively new science, without knowing the activity exercised by the international organizations worldwide in the solution of the main problems of tax law between the States and their nationals (natural persons and legal persons…