The Development of International Tax Law: Franco-American Treaty on Double Taxation—Draft Convention on Allocation of Business Income

1935 ◽  
Vol 29 (4) ◽  
pp. 586-597 ◽  
Author(s):  
Mitchell B. Carroll
Keyword(s):  
Home Country ◽  
Foreign Minister ◽  
The United States ◽  
Tax Law ◽  
World War ◽  
Double Taxation ◽  
The World ◽  
Draft Convention ◽  
Business Income ◽  
Post War

The exchange of ratifications on April 9, 1935, of the Franco-American Convention on Double Taxation by Ambassador Straus and Foreign Minister Laval calls attention to the development of a new field of law in which the United States has been participating since the post-war depression. International double taxation had existed for some time before the World War as the result of countries taxing income whether derived by non-residents from local sources or by residents from foreign sources, but it did not become a serious problem until the budgetary exigencies of the World War had caused such an increase in rates that the payment of taxes to the foreign country, as well as to the home country, resulted in taking practically all of the income from carrying on business in the two. Likewise, serious double taxation existed in the field of property and estate or inheritance taxes as the result of countries taxing property having a local situs as well as property having a foreign situs but belonging to persons domiciled within their territory.

scholarly journals The Causes of the Collapse of the Bretton Woods System and Its Influence on International Relationship

2020 ◽  
Vol 5 (4) ◽  
pp. 320
Author(s):  
Yuzhou Lu
Keyword(s):  
United States ◽  
World War Ii ◽  
The United States ◽  
Uneven Development ◽  
World War ◽  
Bretton Woods ◽  
The World ◽  
International Power ◽  
Post War ◽  
The 1960S

<p>The Bretton Woods System was formulated by Britain and the United States and other countries before the end of World War II, and it could keep the worldwide hegemony of the United States and was closely related to the economic development and post-war pattern of each country. However, in the 1960s, the weaknesses of this system were showed through the Triffin problem. Besides, there were obvious institutional defects as for this system. All of these led to the collapse of the system under the circumstance of uneven development of capitalism. Although the system has already got out of the stage of history, it still influences the economic recovery of various countries around the world, and it is significant to enhance the international power and change the post-war pattern.</p>

Squatting: The Fight for Decent Shelter, 1970s–1980s

2018 ◽  
Vol 11 (1) ◽  
pp. 27-50
Author(s):  
John Marsland
Keyword(s):  
Welfare State ◽  
Public Services ◽  
Second World War ◽  
World War ◽  
Housing Policies ◽  
The West ◽  
The World ◽  
Housing Needs ◽  
Post War ◽  
Second World

During the twenty years after the Second World War, housing began to be seen as a basic right among many in the west, and the British welfare state included many policies and provisions to provide decent shelter for its citizens. This article focuses on the period circa 1968–85, because this was a time in England when the lack of affordable, secure-tenured housing reached a crisis level at the same time that central and local governmental housing policies received wider scrutiny for their ineffectiveness. My argument is that despite post-war laws and rhetoric, many Britons lived through a housing disaster and for many the most rational way they could solve their housing needs was to exploit loopholes in the law (as well as to break them out right). While the main focus of the article is on young British squatters, there is scope for transnational comparison. Squatters in other parts of the world looked to their example to address the housing needs in their own countries, especially as privatization of public services spread globally in the 1980s and 1990s. Dutch, Spanish, German and American squatters were involved in a symbiotic exchange of ideas and sometimes people with the British squatters and each other, and practices and rhetoric from one place were quickly adopted or rejected based on the success or failure in each place.

Latin America and the League of Nations

1926 ◽  
Vol 20 (1) ◽  
pp. 14-30
Author(s):  
Percy Alvin Martin
Keyword(s):  
Latin America ◽  
International Relations ◽  
Latin American ◽  
The United States ◽  
League Of Nations ◽  
World War ◽  
The Past ◽  
Treaty Of Versailles ◽  
Post War ◽  
International Status

To students of international relations it has become almost a commonplace that among the most significant and permanent results of the World War has been the changed international status of the republics of Latin America. As a result of the war and post-war developments in these states, the traditional New World isolation in South America, as well as in North America, is a thing of the past. To our leading sister republics is no longer applicable the half-contemptuous phrase, current in the far-off days before 1914, that Latin America stands on the margin of international life. The new place in the comity of nations won by a number of these states is evidenced—to take one of the most obvious examples—by the raising of the legations of certain non-American powers to the rank of embassies, either during or immediately after the war. In the case of Brazil, for instance, where prior to 1914 only the United States maintained an ambassador, at the present time Great Britain, France, Italy, Belgium, Portugal, and Japan maintain diplomatic representatives of this rank.Yet all things considered one of the most fruitful developments in the domain of international relations has been the share taken by our southern neighbors in the work of the League of Nations. All of the Latin American republics which severed relations with Germany or declared war against that country were entitled to participate in the Peace Conference. As a consequence, eleven of these states affixed their signatures to the Treaty of Versailles, an action subsequently ratified in all cases except Ecuador.

The Institute of International Law

1927 ◽  
Vol 21 (4) ◽  
pp. 716-736
Author(s):  
James Brown Scott
Keyword(s):  
International Law ◽  
Great Difficulty ◽  
World War ◽  
The Past ◽  
Scientific Organizations ◽  
The World ◽  
Post War ◽  
In The Mists

The scientific organizations which flourished before the World War have had great difficulty in continuing their labors after its termination. The Institute of International Law has been no exception. It was to have met in Munich in September, 1914, and its program had been completely arranged; but the war which started in August, 1914, necessarily put an end to all arrangements for the session. A resort to arms inevitably brings with it a desire for its avoidance; and the greater the war, the greater the desire. A decade, a generation struggles in the mists and shadows, seeking to extricate itself from the post-war spirit, condemning the past somewhat indiscriminately and advocating innovations which, new in expression, are nevertheless the aspirations of those who, in all time, crushed and bruised by force, seek to replace it by justice.

Text of Resolution Which Entered the United States into World War

1917 ◽  
Vol 85 (17) ◽  
pp. 455-456
Keyword(s):  
United States ◽  
House Of Representatives ◽  
United States Of America ◽  
The United States ◽  
World War ◽  
German Government ◽  
The People ◽  
Successful Termination ◽  
The World ◽  
The Government

The following is the text of the resolutions which officially entered the United States into the world war:— “Whereas the imperial German government has committed repeated acts of war against the government and the people of the United States of America; therefore be it “Resolved by the Senate and House of Representatives of the United States of America in congress assembled, that the state of war between the United States and the imperial German government, which has thus been thrust upon the United States, is hereby formally declared; and that the President be and he is hereby authorized and directed to employ the entire naval and military forces of the United States and the resources of the government to carry on war against the imperial German government; and to bring the conflict to a successful termination all of the resources of the country are hereby pledged by the Congress of the United States.”

scholarly journals The UK-US Game and UK's Return to Gold Standard

2020 ◽  
Vol 5 (4) ◽  
pp. 324
Author(s):  
Zheming Zhang
Keyword(s):  
United States ◽  
World War Ii ◽  
World War I ◽  
Economic System ◽  
Gold Standard ◽  
International Economic Order ◽  
The United States ◽  
World War ◽  
The World ◽  
The Uk

<p>With the continuous development and evolution of the United States, especially the economic center shift after World War II, the United States become the economic hegemon instead of the UK and thus it seized the economic initiative of the world. After the World War I, the European countries gradually withdraw from the gold standard. In order to stabilize the world economy development and the international economic order, the United States prepared to build the economic system related with its own interests so as to force the UK to return to the gold standard. The game between the United States and the UK shows the significance of economic initiative. Among them, the outcome of the two countries in the fight of the financial system also demonstrates a significant change in the world economic system.</p>

scholarly journals How successful was Joseph Stalin in establishing Soviet Union as a superpower?

2017 ◽  
Vol 8 (1) ◽  
pp. 23-31
Author(s):  
Jakub Majkowski
Keyword(s):  
United States ◽  
Soviet Union ◽  
Communist Party ◽  
United States Of America ◽  
The United States ◽  
Eastern Bloc ◽  
The Soviet Union ◽  
The World ◽  
Post War ◽  
The Impact

This essay will firstly address the extent of Stalin’s achievements in leading the course for domestic policy of the Soviet Union and its contribution towards maintaining the country’s supremacy in the world, for example the rapid post-war recovery of industry and agriculture, and secondly, the foreign policy including ambiguous relations with Communist governments of countries forming the Eastern Bloc, upkeeping frail alliances and growing antagonism towards western powers, especially the United States of America.   The actions and influence of Stalin’s closest associates in the Communist Party and the effect of Soviet propaganda on the society are also reviewed. This investigation will cover the period from 1945 to 1953. Additionally, other factors such as the impact of post-war worldwide economic situation and attitude of the society of Soviet Union will be discussed.    

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