The Resource Anti-avoidance and treaty override : pacta sunt servata?

Anti-avoidance and treaty override : pacta sunt servata?

Label
Anti-avoidance and treaty override : pacta sunt servata?
Title
Anti-avoidance and treaty override : pacta sunt servata?
Creator
Subject
Language
eng
Summary
In this contribution to the Special Issue of European Taxation on treaty override the author outlines the complexity of the issue in the context of the rising importance of anti-avoidance, highlights the difference between treaty override and interpretation conflicts, provides a case study on treaty override in Canada, describes the OECD approach to treaty override in its 1989 Report on the topic and reflects on the concepts of Pacta Sunt Servanda and the "Object & Purpose of a Treaty"
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
Michel, B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • treaty override
  • treaty interpretation
  • anti-avoidance
  • GAAR
Label
Anti-avoidance and treaty override : pacta sunt servata?
Instantiates
Publication
Label
Anti-avoidance and treaty override : pacta sunt servata?
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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