Chapter 8 discusses the historical insights drawn from the detailed account of the drafting of the 1928 Models. There are many parallels between the discussions that took place almost a century ago and the discussions that have taken place in recent decades, and which continue today. This chapter provides insights into questions such as the importance of double taxation vs tax evasion; the preference for source-taxation vs residence-taxation; the influence of theory and practice on the League’s work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League’s work; the role of Commentary in interpreting model tax treaties; and the influential factors and individuals on the League’s work. This chapter also provides broader conclusions regarding legal process and development at the League of Nations.