Chapter 5 examines the second time period in the League's work on double taxation, 1926–1927, and details the drafting of the 1927 Report. The 1927 Report included a first draft of a model double tax agreement on double taxation. The 1927 Report was drafted by the original seven Experts who drafted the 1925 Report, and also included Experts from an additional six countries. Chapter 5 shows that the new Experts felt bound by the resolutions in the 1925 Report, as they were not privy to the earlier discussions and respected the fact that their colleagues had reached their conclusions following extensive deliberations. Much of the 1926 and 1927 sessions rehashed the earlier discussions, and the text of the model treaty was developed in a short time frame.