The Resource Preventing unacceptable tax treaty overrides

Preventing unacceptable tax treaty overrides

Label
Preventing unacceptable tax treaty overrides
Title
Preventing unacceptable tax treaty overrides
Creator
Subject
Language
eng
Summary
This article discusses potential solutions to tax treaty overrides by domestic legislation. It examines why dualist states offer more scope for overrides, the special nature of tax treaties, and how judges can prevent overrides by interpreting subsequent national law as consistent with international obligations
Citation source
In: British tax review. - London. - (2022), no. 1 ; p. 38-63
http://library.link/vocab/creatorName
Elliffe, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • treaty override
  • domestic tax law
  • tax treaty
  • international taxation
  • international law
  • tax authorities
Label
Preventing unacceptable tax treaty overrides
Instantiates
Publication
Label
Preventing unacceptable tax treaty overrides
Publication

Library Locations

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