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International - Overriding Tax Treaty Overrides: Proposing a Solution

Country:
International
Author:
S. Sachdeva
Issue:
European Taxation, 2013 (Volume 53), No 9/Special Issue
Published:
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.
 
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