Treaty Overrides--Treaties Versus the Code Skip over navigation
LexisNexis® Browse Law Reviews and Treatises
Skip over navigation
Sign in with your lexis.com® ID to access the full text of this chapter.
-OR-
Order from the LexisNexis Store. Formats may include:
  • eBook for Mobipocket readers, including Amazon® Kindle

     
  • eBook for eReader, including Adobe® Digital Edition, Apple® iPad®, Sony® Reader

     
  • Print (Hardcover)

 

Rhoades & Langer U.S. International Taxation and Tax Treaties
 
Copyright 2016, Matthew Bender & Company, Inc., a member of the LexisNexis Group.


3-43 Rhoades & Langer, U.S. Int'l Tax'n & Tax Treaties 43.syn


Title

Treaty Overrides--Treaties Versus the Code

Author

Rufus von Thulen Rhoades;Marshall J. Langer

Chapter Summary


ABSTRACT TEXT:

This chapter provides detailed discussion on the Supremacy Clause of the U.S. Constitution. In doing so, it explores how to resolve conflicts between federal statutes and treaties entered by the United States and one or more foreign countries. The chapter explains that both federal statutes and treaties override conflicting state law, and if a treaty and a federal statute conflict, whichever is later in time prevails. Thus, Congress can, and often does, enact laws that override existing tax treaty obligations.

The chapter considers the manner in which a later-in-time statute that appears to conflict with the provisions of a tax treaty should be analyzed to determine whether that statute does in fact override an earlier treaty.

Rhoades & Langer, U.S. International Taxation and Tax Treaties (Matthew Bender) is an authoritative source on the taxation of U.S. citizens doing business abroad and foreigners doing business in the U.S.This 6-volume set provides expert analysis of U.S. income tax treaties and other U.S. Tax Agreements. It also provides the full text of U.S. tax treaties and agreements, arranged in alphabetical order by country, with each country introduced by a handy "status sheet" that summarizes its agreements.

CORE TERMS:

International taxation,Supremacy Clause,treaty overrides,legislative treaty overrides,administrative treaty overrides

RELATED CHAPTERS: (View)

For further discussion on topics related to U.S. Income tax treaties, see Ch. 40, Status of Income Tax Treaties; Ch. 41, How Income Tax Treaties Work; Ch. 42, Treaty Coverage and Definitions; and Ch. 54, Limitations on Treaty Shopping.

OTHER RELATED PUBLICATIONS:

For further discussion on obtaining the best tax advantages for a company or individual, see Tax Havens of the World (Matthew Bender).

For extensive discussion of the latest tax and trade information for over 110 countries, see Foreign Tax and Trade Briefs (Matthew Bender).
 
 
If you are interested in obtaining a lexis.com® ID and Password, please contact us at 1-(800)-227-4908 or visit us at http://www.lexisnexis.com/.
Search Documents
 
eg., Environmental Insurance Coverage Under the Comprehensive General Liability Policy
 
 
 
 

Lexis® Web - The only search engine that delivers free web content specifically from legal sites validated by LexisNexis® attorney editors and includes tools for faster research and more relevant results.

 
LexisNexis Store
Research Now - Go to lexis.com
Connect the Dots - Free 1 hour webcast
Share. Network. Discover. - Go to LexisNexis Communities