Sökning: "tax treaty override"
Hittade 1 avhandling innehållade orden tax treaty override.
1. Förhållandet mellan intern skattelagstiftning och skatteavtal : särskilt om företräde för interna skatteregler
Sammanfattning : This thesis addresses the relationship between domestic tax law and tax treaties in a Swedish context, particularly with the purpose of clarifying when the legal consequences of domestic tax law are to prevail over those in tax treaties. The question of primacy arises due to domestic law and tax treaties often apply to the same situation, while providing for different legal consequences. LÄS MER
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