Tax Treaty Override

In Tax Treaty Override, Carla de Pietro brings clarity to the conflicts and uncertainties that surround tax treaty overrides and their implications. This book develops an interpretative process aimed at clearly detecting cases of tax treaty override. Throughout Tax Treaty Override, Carla de Pietro provides an in-depth analysis of this model and tests the model under the national regimes of key countries, considering both EU and International Law.

Tax Treaty Override is clearly laid out allowing the practitioner to easily locate the information they need to succeed.

Tax Treaty Override provides extensive coverage of the many elements of tax treaty override including: ;

• 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

• transactional approach in CFC regimes

• the need to guarantee protection to third states that conclude tax treaties with EU Member States.

Tax Treaty Override is a valuable addition to the successful EUCOTAX Series on European Taxation. This new title provides insightful analysis and commentary to bring clarity to the often complex field of tax treaty override.