Download This PaperNew Developments on US Treaty Overrides
3 Pages Posted: 26 May 2022 Last revised: 27 Jul 2022
Date Written: May 7, 2022
Abstract
This note discusses the reservations added in the Senate Committee on Foreign Relations to the US-Chile tax treaty and their implications for the treaty override debate.
Keywords: tax treaties, treaty override
JEL Classification: H26
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S., New Developments on US Treaty Overrides (May 7, 2022). U of Michigan Law & Econ Research Paper No. 22-015, U of Michigan Public Law Research Paper No. 22-015, Available at SSRN: https://ssrn.com/abstract=4102216 or http://dx.doi.org/10.2139/ssrn.4102216
Reuven S. Avi-Yonah (Contact Author)
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