Editing League of Nations (section)

=== International taxation ===
The intellectual foundation of the modern [[international taxation]] regime was set with a 1923 report prepared by prominent political economists and tax law experts for the League of Nations.<ref name=":0">{{Cite journal |last=Mehrotra |first=Ajay |date=2025 |title=The Intellectual Origins of the Modern International Tax Regime: Edwin R. A. Seligman, Economic Allegiance, and the League of Nations' 1923 Report |url=https://escholarship.org/uc/item/3qn3f1c6 |journal=Journal of Law and Political Economy |language=en |volume=5 |issue=1 |doi=10.5070/LP65164811 |doi-access=free}}</ref> The report formulated "general principles" to avoid the adverse effects of [[double taxation]] and encourage free trade, international capital flows, and economic growth.<ref name=":0" /> For example, the report tried to set guidelines for resolving who would be allowed to tax a resident or citizen of one state when that individual earned income in another state.<ref name=":0" /> Prior to the publication of the report, these kinds of questions were primarily decided through unilateral state decisions or bilateral tax treaties.<ref name=":0" />