- Bliv medlem
-
Log ind
Du er ikke logget ind
Log ind Opret dig - Kurv
Du er ikke logget ind
Beskrivelse
The term eE -treaty overrideeE - 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.