Tax Treaty Override PDF
by Carla De Pietro
Description
The term eˆ-treaty overrideeˆ- 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.
Information
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Download - Immediately Available
- Format:PDF
- Pages:264 pages
- Publisher:Wolters Kluwer
- Publication Date:23/04/2014
- Category:
- ISBN:9789041154095
Information
-
Download - Immediately Available
- Format:PDF
- Pages:264 pages
- Publisher:Wolters Kluwer
- Publication Date:23/04/2014
- Category:
- ISBN:9789041154095