Economic and financial section > Double taxation and tax evasion

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Transit signed at Barcelona in 1921 (Article 13) and the Statute on the International Regime
of Railways signed at Geneva in 1924 (Article 35).
We have thought that one of the questions which it might be desirable to consider in the
future is that of the creation of an international organisation.
This body would undertake the duties of conciliation or voluntary and advisory arbi¬
tration between States in regard to the interpretation of the conventions concluded between
them. It would possess no judicial power strictly so called and would not act as a court of
appeal in regard to individual cases.
It is also possible that this institution might assist States by giving them advice, if they so
requested, and might help them to conclude conventions or to give conventions already drafted
a more general character.
At the present stage of the work undertaken in connection with double taxation and tax
evasion, we cannot, of course, do more than make very general suggestions. The practical
carrying out of these suggestions will depend on the action which the Financial Committee or
the Council may think it desirable to take in regard to our resolutions.
In concluding this report, we are specially anxious to testify to the spirit of friendliness
and concession which has characterised all our proceedings. Every one of our number has
endeavoured to contribute as largely as possible to the solution of one of the most important
questions now before the League of Nations.
Throughout the whole course of our work we have received most valuable assistance from
M. Leon-Dufour, Secretary to the Financial Committee. During our protracted discussions
he has made valuable suggestions and assumed the heaviest share in the work of framing our
report. The appendix to this report reproduces, moreover, with the aid of graphs, his highly
interesting investigation into the question.
We desire to express our high appreciation of the aid thus generously given us and the
assistance of the members of the Secretariat, who have so ably interpreted and summarised
our discussions.
(Signed) d’Aroma.
Blau.
Borduge.
Canny.
Clavier.
SlNNINGHE DAMSTE.
Valnicek.