id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2819	Wells, Bret; Lowell, Cym H.	Income Tax Treaty Policy in the 21st Century: Residence vs. Source	2014	39	.pdf	application/pdf	21867	872	50	This did not occur, facilitating the evolution of interim holding companies in low tax countries. 64 Work on income tax treaties commenced immediately.65 The Fiscal Committee of the League of Nations commissioned four economists to study the double taxation problem.66 These economic experts faced the same conundrum as the ICC had: the allocation of taxing jurisdiction between countries.	cache/taxlaw-2819.pdf	txt/taxlaw-2819.txt