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Tax Treaty Override

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ISBN13: 9789041154064
Published: April 2014
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £104.00

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The term ‘treaty override’ has acquired a specific connotation for tax treaty purposes, which requires an in-depth analysis. There is a tendency for domestic legislation to be passed or proposed (or court cases decided) which may override provisions of tax treaties. Despite the many conflicts and uncertainties about what tax treaty override exactly is and the exact point in time when tax treaty override occurs, its implications have not until now been analysed in a systematic manner. This book develops an interpretative process aimed at clearly detecting cases of tax treaty override, and presents a model that is applicable every time such a case needs to be identified. In the course of the analysis the author tests the model under numerous specific national regimes. Among the many elements of tax treaty override dealt with are the following:

  • effects of international tax law within national legal orders;
  • impact of the functioning and structure of the OECD Model Convention on tax treaty override;
  • tax treaty override as a violation of international law and the Draft Articles on State Responsibility;
  • implications of the OECD’s 2013 Base Erosion and Profit Shifting (BEPS) action plan;
  • relation between tax treaty provisions and national anti-abuse provisions;
  • consequences deriving from the application of the ‘saving clause’ of the US exit tax regime;
  • the ‘re-entry charge’ in the United Kingdom;
  • fictitious income/capital and fictitious residence;
  • the transactional approach in CFC regimes; and
  • the need to guarantee protection to third states that conclude tax treaties with EU Member States.

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Chapter 1 Introduction: A Study of Tax Treaty Override
Chapter 2 Nature and Origin of Tax Treaty Override
Chapter 3 Structure and Functioning of Income Tax Treaties: Tax Treaty Override
Chapter 4 Interpretation of the International Agreement: The Occurrence and Scope of Tax Treaty Override
Chapter 5 Domestic Anti-abuse Rules and Tax Treaty Override
Chapter 6 Application of the Interpretative Model
Chapter 7 EU Law and International Law: More about Tax Treaty Override
Chapter 8 Conclusions: A Legal Systematization of Tax Treaty Override

Series: Eucotax

Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
To be published September 2017
Kluwer Law International
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
CCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International