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…