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

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