Tax treaty override and the need for coordination between legal systems

Safeguarding the effectiveness of international law

Research output: Contribution to journalArticleScientificpeer-review

Original languageEnglish
Pages (from-to)73-97
Number of pages24
JournalWorld Tax Journal
Volume7
Issue number1
Publication statusPublished - 2015

Keywords

  • tax treaty override
  • international law
  • OECD Model Convention
  • EU law
  • relationship between EU and international law
  • legitimacy
  • effectiveness
  • tax governance

Cite this

@article{a5a8e6d120e54211914a996b6954952b,
title = "Tax treaty override and the need for coordination between legal systems: Safeguarding the effectiveness of international law",
keywords = "tax treaty override, international law, OECD Model Convention, EU law, relationship between EU and international law, legitimacy, effectiveness, tax governance",
author = "{De Pietro}, Carla",
year = "2015",
language = "English",
volume = "7",
pages = "73--97",
journal = "World Tax Journal",
issn = "1878-4917",
publisher = "IBFD",
number = "1",

}

Tax treaty override and the need for coordination between legal systems : Safeguarding the effectiveness of international law. / De Pietro, Carla.

In: World Tax Journal, Vol. 7, No. 1, 2015, p. 73-97.

Research output: Contribution to journalArticleScientificpeer-review

TY - JOUR

T1 - Tax treaty override and the need for coordination between legal systems

T2 - Safeguarding the effectiveness of international law

AU - De Pietro, Carla

PY - 2015

Y1 - 2015

KW - tax treaty override

KW - international law

KW - OECD Model Convention

KW - EU law

KW - relationship between EU and international law

KW - legitimacy

KW - effectiveness

KW - tax governance

UR - https://www.ibfd.org/IBFD-Products/Journal-Articles/World-Tax-Journal/collections/wtj/html/wtj_2015_01_int_3.html

M3 - Article

VL - 7

SP - 73

EP - 97

JO - World Tax Journal

JF - World Tax Journal

SN - 1878-4917

IS - 1

ER -