The 1923 Report and the International Tax Revolution
11 Pages Posted: 27 Feb 2023 Last revised: 12 Apr 2023
Date Written: February 21, 2023
The centennial of the four economists’ Report on Double Taxation (1923) provides a good opportunity to reflect on the extent the international tax regime (ITR) that was founded on the Report has changed in the past decade. While on the surface the changes brought about by the BEPS project seem radical enough to consider them an “international tax revolution”, this article will argue that the principles developed in the Report are still influential a hundred years later.
Keywords: 1923 Committee, BEPS
JEL Classification: H26
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S., The 1923 Report and the International Tax Revolution (February 21, 2023). Available at SSRN: https://ssrn.com/abstract=4365398 or http://dx.doi.org/10.2139/ssrn.4365398
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