Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law

Shkumbin Asllani
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Shkumbin Asllani: LLM in International Tax Law and EU Tax Law from Uppsala University, Lecturer at Law at University for Business and Technology, Prishtina, Kosovo

European Journal of Multidisciplinary Studies Articles, 2017, vol. 2

Abstract: In today’s international taxation most of the developing countries enter into tax treaties which are drafted in line with the OECD MC to eliminate double taxation. Yet, is well-known fact that tax treaties in practice are abused by tax payers, therefore, majority of states have introduce legislation specifically designed to prevent tax avoidance and protect their domestic interests. In legal practice and literature the act of overriding international tax treaties and denying treaty benefits in favour of domestic law provisions threatens main principle of international law and therefore is questionable to what extend the relationship between domestic law and international tax treaty agreements bridges the international norms.

Keywords: domestic law; tax treaty; tax avoidance; OECD MC (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:eur:ejmsjr:324

DOI: 10.26417/ejms.v6i2.p312-316

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