Tax Treaty Override

ISBN: 9789041154064 出版年：2014 页码：266 Pietro, Carla De Kluwer Law International

The term è?–treaty overrideè?— has acquired a specific connotation for tax treaty purposes, which requires an in-depth analysis. There is a tendency for domestic legislation to be passed (or court cases decided) which may override provisions of tax treaties. Despite the many conflicts and uncertainties about what tax treaty override exactly is and the exact point in time when tax treaty override occurs, its implications have not until now been analysed in a systematic manner.