R. A. Seligman, Edwin Keywords: Double taxation | International fiscal law | International co-operation | Mots clefs: Imposition (double) | Droit fiscal international | Coopération internationale | ABSTRACT Edwin Seligman begins his study on Double Taxation and International Tax Cooperation by tabulating current taxes as they characterize the current system or, better, the absence of the system. The author then traces the history of the efforts of the most eminent scholars in this field, and explores how their influence ha…

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…

Allix, Edgard Keywords: Aliens | International fiscal law | Mots clefs: Etrangers | Droit fiscal international | ABSTRACT Edgard Allix's course on the Status of foreigner from a Taxation Perspective is not limited to the study of the issue of double taxation. The author begins with a general presentation of the foreign tax. The author then examines the elements of economic allegiance and later examines the relationship between economic allegiance and tax systems. Le cours d'Edgard Allix sur la condition des étrangers du point de vue fiscal ne se limite pas à l'étude …