Law
Christoph Bräunig
Herbert Dorn (1887–1957)
Pionier und Wegbereiter im Internationalen Steuerrecht
[Herbert Dorn (1887–1957). Pioneer and Forerunner of International Tax Law.]
unveränderte eBook-Ausgabe 2021; Orginalausgabe 2016; 2016. XV, 393 pages.
Beiträge zur Rechtsgeschichte des 20. Jahrhunderts 90
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Published in German.
Modern international tax law was born in the 1920s. Germany played a key role in the development of international agreements to avoid tax evasion and double taxation. Its protagonist and pioneer Herbert Dorn decisively influenced German fiscal politics, the Fiscal Committee of the League of Nations and the new science of international tax law.