International - Compatibility of Domestic Anti-Avoidance Measures with Tax Treaties
- L. Gerzova; O. Popa
- European Taxation, 2013 (Volume 53), No 9/Special Issue
- 9 August 2013
This article discusses the issue of treaty override through general domestic anti-avoidance measures and, in particular, the question of whether or not treaty override may be treated as justified in cases of abuse.