Tax Treaty Override

Research output: Book/ReportBookScientific

Original languageEnglish
PublisherWolters Kluwer Law and Business
Number of pages264
Volume40
ISBN (Print)9789041154064
Publication statusPublished - 2014

Publication series

NameEUCOTAX Series on European Taxation

Keywords

  • oecd model convention
  • treaty interpretation
  • distributive rules
  • exit tax
  • CFC legislation
  • treaty abuse
  • UK re-entry charge
  • legitimacy of international law
  • relationship between public international law and international tax law
  • elationship between international and national law
  • relationship between EU and international law

Cite this