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Double Taxation and the League of Nations


Book Description

Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.







Taxation in Massachusetts


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Massachusetts Book of the Dead


Book Description

A historical tour of the Bay State’s oldest burial grounds—and the sometimes-spooky stories behind them. Massachusetts's historic graveyards are the final resting places for tales of the strange and supernatural. From Newburyport to Truro, these graveyards often frighten the living, but the dead who rest within them have stories to share with the world they left behind. While Giles Corey is said to haunt the Howard Street Cemetery in Salem, cursing those involved in the infamous witch trials, visitors to the Forest Hills Cemetery in Jamaica Plain enjoy an arboretum and a burial ground with Victorian-era memorials. One of the oldest cemeteries in Massachusetts, Old Burial Hill in Marblehead, has been the final resting place for residents for nearly 375 years. Author Roxie Zwicker tours the Bay State's oldest burial grounds, exploring the stones, stories and supernatural lore of these hallowed places. Includes photos







Spooky Massachusetts


Book Description

What better locale to consider for spooky happenings than the home of the Salem witch trials? From mysteries at sea to ghosts and unexplained footprints, you’ll shiver your way through these mesmerizing tales. Set in the state’s historic towns, charming old islands, and sparsely populated backwoods, the stories in this entertaining and compelling collection are great for the whole family.




The Massachusetts Eye and Ear Infirmary Illustrated Manual of Ophthalmology


Book Description

With high quality color images combined with up-to-date treatment guidelines and a proven template, the third edition of The Massachusetts Eye and Ear Infirmary Illustrated Manual of Ophthalmology is a vital companion for every ophthalmic trainee, primary care practitioner and emergency trauma unit. The bonus PDA software allows you to access the entire contents of the manual on the go. Provides thorough, easily accessible and up-to-date information for all common eye disorders, creating an all-in-one resource for quick diagnosis and treatment. Uses highlighted emergency management boxes for a clear presentation of the crucial treatment of critical situations. Follows a templated format with key boxes highlighting important information. Presents full-color photographs throughout so you can compare real case presentations for more accurate diagnosis. Orders chapters anatomically (not by ophthalmic subspecialty) making it easier to locate the desired information by looking at the effected area. Provides a complete and thorough update with expanded sections, including age related macular degeneration, diabetic retinopathy, uveitis, glaucoma, dry eye, and refractive surgeries. Incorporates over 100 new high quality clinical color photos plus spectral domain OCT, CT scan, fluorescein angiogram, visual field, and corneal topography images. Adds brand new appendices outlining basic eye care and differential diagnosis information to help minimize wasted time in the clinic. Offers immediate and convenient access to the whole manual when on the go with bonus PDA software.




Double Taxation in the United States


Book Description

Walker, Francis. Double Taxation in the United States. New York: Columbia College, 1895. vii, 132 pp. Reprint available August 2004 by The Lawbook Exchange, Ltd. LCCN 2003052753. ISBN 1-58477-364-2. Cloth. $75. * Double taxation occurs when two or more tax jurisdictions overlap, such that one source of income or profit is subject to tax in each. This book analyzes problems raised by double taxation under the methods of direct taxation practiced in the United States. It contains both a general view of the law and its implementation and a summary of significant laws and cases. Walker [1870-1950] was a disciple of Edwin Seligman [1861-1939], the noted author of The General Property Tax (1890), The Income Tax (1911), "Are Stock Dividends Income" (1919) and other seminal works on taxation. Reprinted from the series Studies in History, Economics and Public Law edited by Columbia's Department of Political Science.