International Tax Fall on Tax Sustainability and Justice : 1923-2023: 100 years of the League of Nations Report on Double Taxation

This volume collects the lectures delivered during the seminar series “International Tax Fall on Tax Sustainability and Justice”, held at the Faculty of Law of the University of Milan in Fall 2023, on the centenary of the League of Nations’ Report on Double Taxation (1923–2023). The lectures, entrusted to scholars of recognised academic and institutional standing, provide a historical, critical, and comparative analysis of the evolution of international tax law, with particular attention to the role of international organisations (OECD, United Nations), tax cooperation, and recent developments in the field of global minimum taxation.