Chapter 7 discusses the drafting of the three model treaties on double income taxation published by the League in 1928. The 1928 Models were the result of a single conference of representatives from 27 countries held from 22 to 31 October 1928. From the outset, the delegates at the 1928 Meeting were tasked with achieving practical results in the form of useful model treaties, and were advised that the time for theoretical discussion had passed. The 1928 Meeting again rehashed many of the discussions that had taken place previously and was largely focused on finalising the 1927 model treaty, which distinguished between personal and impersonal taxes. It was only towards the end of the Meeting that the Experts turned their attention to the development of two alternative conventions which did not distinguish between the two types of taxes. The 1928 Meeting also finalised the commentary accompanying the 1928 Models. Due to the practical nature of their work, the 1928 Experts were largely wedded to the original resolutions in the 1925 Report.