Background
Carroll, Mitchell Benedict was born on July 2, 1898 in Richmond, Virginia, United States. Son of Mitchell and Caroline Moncure (Benedict) Carroll.
Carroll, Mitchell Benedict was born on July 2, 1898 in Richmond, Virginia, United States. Son of Mitchell and Caroline Moncure (Benedict) Carroll.
Bachelor of Arts, Johns Hopkins University, 1920. Postgraduate University Grenoble, Ecole Libre des Sciences Politiques, Paris, University Madrid, University Geneva, Academie de Droit International, The Hague. LicenciƩ en Droit, University Paris, 1922.
Juris Doctor, University Bonn (Germany), 1923.
Juris Doctor, George Washington University, 1927. Honorary Doctor of Laws, Thiel College, 1972.
Admitted to District of Columbia Bar, 1926, New York bar, 1933. Chief section European law and taxes United States Department Commerce, 1924-1929. Member Conference Technology Experts on Double Taxation, London, 1927, Conference Governmental Experts on Double Taxation, Geneva, 1928, Law Commission Federal Aeronautique Internationale, 1929-1931.
Special attorney international tax matters United States Treasury Department, 1930-1931.
Member American Commission to negotiate double taxation treaty with France, 1930. Director survey tax systems in 35 countries Fiscal Committee League Nations, 1931-1933, American member Fiscal Committee, 1934-1937, chairman, 1938-1946, acting president regional fiscal conferences, Mexico City, 1940, 43.
Chairman committee problems of foreign investments League of Nations, 1944-1945. Consultant State Department United States, 1942-1945, fiscal commission United Nations, 1948-1955.
President International Fiscal Association congresses, The Hague 1939, 47, Rome, 1948, 56, Monte Carlo, 1950, Zurich, 1951, Brussels, 1952, Paris (medal), 1953, Cologne, 1954, Amsterdam, 1955, Vienna, 1957, Knokke, Belgium, 1958, Madrid, 1959, Basle, Switzerland, 1960, Jerusalem, 1961, Athens, Greece (named honorary citizen), 1962, Paris (medal of honor), 1963, Hamburg, 1964, London, 1965, Lisbon, 1966, Stockholm, 1967, Rotterdam, 1969, Brussels, 1970, Washington, (honorary president), 1971, Madrid, 1972, Sydney, Australia, 1978, Copenhagen, 1979, Paris (Gold medal), 1980, West. Berlin, 1981, Montreal, 1982, Venice, 1983, specializing in international taxation.
Chairman seminar multinational corporations World Trade Center, New York City, 1972. Chairman Conference International Taxation, American Medical Association, 1972, 73, 77. Member United Nations Commission on Transnat.
Corps., 1975-1977.
Served as Second lieutenant World War I. Member Institute Finances Publiques, American Bar Association (chairman double taxation committee, chairman section international and comparative law 1943-1945), New York State bar associations, Council Foreign Relations, American Foreign Law Association, American Society International Law, Council of Americas, Academie Diplomatique International, Inter-American Bar Association (delegate numerous conferences), Bar Association City New York, Chevaliers du Tastevin de Bourgogne (France). Clubs: Metropolitan, Metropolitan Opera (New York City, Washington).
Married Catharine Breen, May 20, 1931 (deceased April 1977). Married second, Helen Stone Forester, March 4, 1978.