All Articles tagged international treaties

• Tax
  August 31, 2020 EDT
  Tax Treaty Overrides and Friendliness Towards International Law: A Comparative Approach to Put the Later-in-Time Rule to the Test
  Nicolas M. Traut

  The piece advocates for a deference towards international law and provides a starting point for a reconsideration of the later-in-time-rule in the tax context of the United States.

  Abstract