Since 2014
Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law
European Journal of Multidisciplinary Studies
View Archive Info| Field | Value | |
| Title |
Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law
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| Creator |
Asllani, Shkumbin
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| Description |
In today’s international taxation most of the developing countries enter into tax treaties which are drafted in line with the OECD MC to eliminate double taxation. Yet, is well-known fact that tax treaties in practice are abused by tax payers, therefore, majority of states have introduce legislation specifically designed to prevent tax avoidance and protect their domestic interests. In legal practice and literature the act of overriding international tax treaties and denying treaty benefits in favour of domestic law provisions threatens main principle of international law and therefore is questionable to what extend the relationship between domestic law and international tax treaty agreements bridges the international norms.
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| Publisher |
EUSER
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| Date |
2017-10-06
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Identifier |
http://journals.euser.org/index.php/ejms/article/view/2821
10.26417/ejms.v6i2.p312-316 |
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| Source |
European Journal of Multidisciplinary Studies; Vol 2 No 7 (2017): EJMS September December 2017 Nr. 2; 312-316
2414-8385 2414-8377 10.26417/ejms.v6i2 |
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| Language |
eng
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| Relation |
http://journals.euser.org/index.php/ejms/article/view/2821/2761
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