Tax Treaty Override

1. Auflage 2014
ISBN: 978-90-411-5406-4
Verlag: Wolters Kluwer

Buch, Englisch, 264 Seiten

Reihe: EUCOTAX Series on European Taxation Series Set

The term 舖treaty override舗 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.

Autoren/Hrsg.

De Pietro, Carla

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

Foreword.

Chapter 1 Introduction: A Study of Tax Treaty Override.

Chapter 2 Nature and Origin of Tax Treaty Override.

Chapter 3 Structure and Functioning of Income Tax Treaties: Tax Treaty Override.

Chapter 4 Interpretation of the International Agreement: The Occurrence and Scope of Tax Treaty Override.

Chapter 5 Domestic Anti-abuse Rules and Tax Treaty Override.

Chapter 6 Application of the Interpretative Model.

Chapter 7 EU Law and International Law: More about Tax Treaty Override.

Chapter 8 Conclusions: A Legal Systematization of Tax Treaty Override.

Bibliography.