Tax Treaties and Domestic Law
This book provides an in-depth analysis of the relationships between tax treaties and domestic law. It begins with an analysis of the topic from a constitutional and an international point of view, with a particular emphasis on the provisions laid down by Articles 26 and 27 of the Vienna Convention on the Law of Treaties.
Why this book?
Special reports focus on tax treaty issues. In this context, specific problems raised by tax treaties are considered, such as treaty overrides and anti-abuse measures. The interaction between treaty provisions and domestic laws is taken into consideration.
Individual country surveys show how the issues raised by the relationships between tax treaties and domestic law are resolved by tax administrations and courts in selected European and non-European countries.
A specific chapter is devoted to an analysis of how the relationships between tax treaties and domestic law can be improved in the fields of treaty override, treaty residence and anti-abuse measures.
Tax Treaties and Domestic Law
DOI: https://doi.org/10.59403/19pz3fb
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Chapter 1 The Domestic Law Perspective
DOI: https://doi.org/10.59403/19pz3fb001
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Chapter 2 The International Law Perspective
DOI: https://doi.org/10.59403/19pz3fb002
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Chapter 3 A Tax Treaty Perspective: Special Issues
DOI: https://doi.org/10.59403/19pz3fb003
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Chapter 4 Tax Treaty Overrides: A Qualified Defence of U.S. Practice
DOI: https://doi.org/10.59403/19pz3fb004
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Chapter 5 The Relationship between Tax Treaties and Domestic Anti-Abuse Measures
DOI: https://doi.org/10.59403/19pz3fb005
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Chapter 6 The Interaction between Tax Treaty Provisions and Domestic Law
DOI: https://doi.org/10.59403/19pz3fb006
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Chapter 7 Austria
DOI: https://doi.org/10.59403/19pz3fb007
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Chapter 8 France
DOI: https://doi.org/10.59403/19pz3fb008
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Chapter 9 Germany
DOI: https://doi.org/10.59403/19pz3fb009
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Chapter 10 Italy
DOI: https://doi.org/10.59403/19pz3fb010
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Chapter 11 Netherlands
DOI: https://doi.org/10.59403/19pz3fb011
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Chapter 12 United Kingdom
DOI: https://doi.org/10.59403/19pz3fb012
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Chapter 13 United States
DOI: https://doi.org/10.59403/19pz3fb013
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Chapter 14 Round Table: Improving the Relationships between Tax Treaties and Domestic Law
DOI: https://doi.org/10.59403/19pz3fb014
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Guglielmo Maisto
Brian J. Arnold, John Avery Jones, Reuven S. Avi-Yonah, Pietro Bracco, Maarten J. Ellis, Augusto Fantozzi, Daniela Hohenwarter, Anthony C. Infanti, Jean Pierre Le Gall, Nicolas Message, Hans Pijl, Ian Roxan, Alexander Rust, Jacques Sasseville, Stef van Weeghel, Maarten Vidal, Klaus Vogel and Jan Wouters.
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