000			01886nab a2200253 c 4500
999			_c144493 _d144493
003			ES-MaIEF
005			20210805111600.0
007			ta
008			210804t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969157 _aSavitskiy, Andrey
245		4	_aThe first tax treaties _bin search of origins _c Andrey Savitskiy
260			_c2021
500			_aDiponible también en formato electrónico.
500			_aResumen.
520			_aThe author researches the sources and predecessors of the first international tax treaties that laid the foundation for the treaties on avoidance of double taxation. He explores Russian and foreign bibliographies as well as international and national legislation. The article, for the first time, contends that the S.-Petersburg commercial treaty between Russia and France of 31 December 1786 and the Convention between Russia and Saxony of 20 August 1800 may be regarded as the first tax treaties aimed at avoidance of international double direct taxation. Additionally, the prerequisite for concluding the convention was the situation of international double taxation caused by imposing the duty on the transfer of inherited estates by foreign heirs abroad. The historical method and contextual analysis were additionally employed to reconstruct the genetic development of avoidance of international double taxation. The work posits that the predecessors of the OECD and the UN Models of the twentieth century were much older and of better quality than it might be commonly assumed.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_948608 _aTRATADOS INTERNACIONALES
650		4	_942842 _aDOBLE IMPOSICION
650		4	_948329 _aRUSIA
650		4	_945399 _aHISTORIA
773	0		_9165344 _oOP 2141/2021/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 149, Issues 6-7, June/July 2021, p. 569-585
942			_cART