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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

Chapter Summary


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.


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


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.


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).
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