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

De Pietro, C. (2014). Tax Treaty Override. (EUCOTAX Series on European Taxation). Wolters Kluwer Law and Business.
De Pietro, Carla. / Tax Treaty Override. Wolters Kluwer Law and Business, 2014. 264 p. (EUCOTAX Series on European Taxation).
@book{ba6993ebae044787a797c77e6c3f73e8,
title = "Tax Treaty Override",
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",
author = "{De Pietro}, Carla",
year = "2014",
language = "English",
isbn = "9789041154064",
volume = "40",
series = "EUCOTAX Series on European Taxation",
publisher = "Wolters Kluwer Law and Business",

}

De Pietro, C 2014, Tax Treaty Override. EUCOTAX Series on European Taxation, vol. 40, Wolters Kluwer Law and Business.

Tax Treaty Override. / De Pietro, Carla.

Wolters Kluwer Law and Business, 2014. 264 p. (EUCOTAX Series on European Taxation).

Research output: Book/ReportBookScientific

TY - BOOK

T1 - Tax Treaty Override

AU - De Pietro, Carla

PY - 2014

Y1 - 2014

KW - oecd model convention

KW - treaty interpretation

KW - distributive rules

KW - exit tax

KW - CFC legislation

KW - treaty abuse

KW - UK re-entry charge

KW - legitimacy of international law

KW - relationship between public international law and international tax law

KW - elationship between international and national law

KW - relationship between EU and international law

M3 - Book

SN - 9789041154064

VL - 40

T3 - EUCOTAX Series on European Taxation

BT - Tax Treaty Override

PB - Wolters Kluwer Law and Business

ER -

De Pietro C. Tax Treaty Override. Wolters Kluwer Law and Business, 2014. 264 p. (EUCOTAX Series on European Taxation).