Skip to main content

The 1923 Report and the International Tax Revolution

Avi-Yonah in this piece reviews the international tax regime in the aftermath of the 1923 Report on Double Taxation after a century. Avi-Yonah notes that while on the surface the changes brought about by the BEPS project seem radical enough to consider them an “international tax revolution”, the principles developed in the Report are still influential a hundred years later.

Click here to read. Subscription required.  

 

About the author

Reuven S. Avi-Yonah

Back to top