Overriding the rules of international tax treaties by the means of the national law of one of the parties (“Tax treaty override”)
Subject of research. The article is dedicated to the “tax treaty override”; it outlines debatable aspects, associated herewith. “Tax treaty override” is an action (in certain cases - omission of action) to expand taxation beyond (jurisdictional boundaries), defined in double taxation agreements whic...
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| Format: | Article |
| Language: | Russian |
| Published: |
Dostoevsky Omsk State University
2023-09-01
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| Series: | Правоприменение |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/828 |
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