{"id":"https://openalex.org/W2797350719","doi":"https://doi.org/10.2307/1335505","title":"International Double Taxation of Income: Relief Through International Agreement 1921-1945","display_name":"International Double Taxation of Income: Relief Through International Agreement 1921-1945","publication_year":1945,"publication_date":"1945-11-01","ids":{"openalex":"https://openalex.org/W2797350719","doi":"https://doi.org/10.2307/1335505","mag":"2797350719"},"language":"en","primary_location":{"id":"doi:10.2307/1335505","doi":"https://doi.org/10.2307/1335505","is_oa":false,"landing_page_url":"https://doi.org/10.2307/1335505","pdf_url":null,"source":{"id":"https://openalex.org/S117766065","display_name":"Harvard Law Review","issn_l":"0017-811X","issn":["0017-811X","2161-976X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","jufo-3","norway-2","poland-200","russia-white-list-1"],"host_organization":"https://openalex.org/P4322697690","host_organization_name":"Harvard Law Review Association","host_organization_lineage":["https://openalex.org/P4322697690"],"host_organization_lineage_names":["Harvard Law Review Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Harvard Law Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073017117","display_name":"Ke Chin Wang","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Ke Chin Wang","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5073017117"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":72.0,"has_fulltext":false,"cited_by_count":29,"citation_normalized_percentile":{"value":0.99534884,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"59","issue":"1","first_page":"73","last_page":"73"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9789999723434448,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9789999723434448,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.00989999994635582,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.003800000064074993,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-double-taxation","display_name":"international double taxation","score":0.9369999766349792},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.6539999842643738},{"id":"https://openalex.org/keywords/tax-treaties","display_name":"tax treaties","score":0.7639999985694885},{"id":"https://openalex.org/keywords/tax-relief","display_name":"tax relief","score":0.6050000190734863},{"id":"https://openalex.org/keywords/international-agreements","display_name":"international treaties","score":0.4259999990463257},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.3720000088214874}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4425087571144104},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.39780157804489136},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.36723771691322327}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2307/1335505","doi":"https://doi.org/10.2307/1335505","is_oa":false,"landing_page_url":"https://doi.org/10.2307/1335505","pdf_url":null,"source":{"id":"https://openalex.org/S117766065","display_name":"Harvard Law Review","issn_l":"0017-811X","issn":["0017-811X","2161-976X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","jufo-3","norway-2","poland-200","russia-white-list-1"],"host_organization":"https://openalex.org/P4322697690","host_organization_name":"Harvard Law Review Association","host_organization_lineage":["https://openalex.org/P4322697690"],"host_organization_lineage_names":["Harvard Law Review Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Harvard Law Review","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.666700005531311,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W572118242","https://openalex.org/W2795493978","https://openalex.org/W589037880","https://openalex.org/W2124508782","https://openalex.org/W6990553240","https://openalex.org/W1997481651","https://openalex.org/W2528614898","https://openalex.org/W583168905","https://openalex.org/W636000964","https://openalex.org/W4214602471"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":4},{"year":2016,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2018-04-24T00:00:00"}
