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Rhoades & Langer U.S. International Taxation and Tax Treaties
Copyright 2017, Matthew Bender & Company, Inc., a member of the LexisNexis Group.
3-43 Rhoades & Langer, U.S. Int'l Tax'n & Tax Treaties 43.syn
Treaty Overrides--Treaties Versus the Code
Rufus von Thulen Rhoades;Marshall J. Langer
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.
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.
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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).