Strangers to Us All Lawyers and Poetry

Mitchell Benedict Carroll

(1898-   )

"Carroll, a lawyer and international tax expert, participated in the development of numerous tax treaties during the 1930s and 1940s. He was elected president of the International Fiscal Association in 1930 and in 1971 was named the Association's honorary president for life." [Source: Bio/History note, Mitchell Benedict Carroll Papers, American Heritage Center, University of Wyoming] [The Carroll papers collection contains "several unpublished poems by Carroll."]

Writings

Mitchell B. Carroll & Archibald John Wolfe, New Polish Law of Negotiable Instruments ([Washington, D.C.: Govt. Print. Office, 1925])

Mitchell B. Carroll, Taxation of Securities in Europe (Washington, D.C.: U.S. Govt. Print. Office, 1925)

______________, Taxation of Business in Switzerland (Washington, D.C.: U.S. Govt. Print. Office, 1927)

Mitchell B. Carroll & Thomas Sewall Adams, Double Taxation Relief: Discussion of Conventions Drafted at International Conference of Experts, 1927, and Other Measures ([Washington: U.S. G.P.O., 1928])

Mitchell B. Carroll, Taxation of Business in Great Britain (Washington, D.C.: U.S. Govt. Print. Office, 1928)

______________, Taxation of Business in Italy (Washington, D.C.: U.S. Govt. Print. Office, 1929)

______________, Measures Against Double Taxation Proposed by Business Men (Washington, D.C.: American Section International Chamber of Commerce, 1929)

______________, Taxation of Business in France (Washington, D.C.: U.S. Govt. Print. Office, 1931)

Mitchell B. Carroll & Ralph C. Jones, Taxation of Foreign and National Enterprises (Geneva: League of Nations, 1932)(5 vols.)(Study conducted by a subcommittee of the Fiscal committee, under the direction of Mitchell B. Carroll)

Walter Jaeger & Mitchell B. Carroll, Company Law and Business Taxes in Great Britain (Washington, D.C.: U.S. Govt. Print. Office, 1933)

Mitchell B. Carroll, Methods of Allocationg Taxable Income (Geneva: League of Nations, 1933)

Mitchell B. Carroll & Henry B. Fernald, Discriminatory and Extra-Territorial Taxation ([New York: American Foreign Law Association], 1939)

Mitchell B. Carroll, Prevention of International Double Taxation and Fiscal Evasion: Two Decades of Progress Under the League of Nations (Geneva: League of Nations, 1939)

______________, Taxation of Foreign Individuals and Companies in the United States; a Survey of Legislative and Treaty Provisions (New York: National Foreign Trade Council, 1946)

______________, The Dutch-American Double Taxation Convention (with the text of the convention)(Amsterdam: L. J. Veen, 1948)(Amsterdam: Swets & Zeitlinger N.V., 1965)

______________, A Study of the Principle of Reciprocity and Other Means Employed in Treaties and Legislation to Avoid Multiple Taxation (New York: National Foreign Trade Council, Inc., 1949)

Mitchell B. Carroll & Kurt Locher, The Tax Conventions Between the Swiss Confederation and the United States: With the Text of the Conventions (Amsterdam: International Bureau of Fiscal Documentation, 1951)(Amsterdam: Swets & Zeitlinger, 1965)

Mitchell B. Carroll & Jean Baptist Joseph Peeters, The Dutch-American Double Taxation Convention (with the text of the convention)([Amsterdam: L. J. Veen, 1951)

______________, U.S. Tax Treaties with the European Community Member Countries: Corporate Aspects ([Washington, Tax Management, 1974])

______________, UN Proposals for the Regulation of Transnational Corporations (New York: Presidents Association of the American Management Associations, 1975)

______________, Global Perspectives of an International Tax Lawyer (Hicksville, New York: Exposition Press, 1978)

Research Resources

Mitchell Benedict Carroll Papers
American Heritage Center
University of Wyoming