International - Overriding Tax Treaty Overrides: Proposing a Solution
- S. Sachdeva
- European Taxation, 2013 (Volume 53), No 9/Special Issue
- 13 August 2013
The author, in this article, provides an overview of the phenomenon of tax treaty override and proposes a solution to the problem of treaty override in the form of a mutual consultation procedure provision that can be included in tax treaties and model conventions.