Finding a Governing Law to Resolve Conflicts of Tax Laws

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dc.contributor.advisorWilkie, Scott
dc.contributor.authorMcMillan, Catharine Marie
dc.date.accessioned2021-11-15T15:55:06Z
dc.date.available2021-11-15T15:55:06Z
dc.date.copyright2021-08
dc.date.issued2021-11-15
dc.date.updated2021-11-15T15:55:06Z
dc.degree.disciplineLaw
dc.degree.levelMaster's
dc.degree.nameLLM - Master of Laws
dc.description.abstractThis thesis explores how tax treaty articles providing foreign tax recognition, distributive rules, meanings for undefined terms, and anti-treaty shopping rules implicitly employ conflict of laws "choice of law" ("COL/col") principles to derive the governing law in situations where more than one tax law and therefore more than one legal system applies to characterize a person or income. COL/col principles are implicitly acknowledged and specifically operate in tax treaties to reconcile contending tax laws and therefore legal systems. Considering tax treaty articles implore countries to ascertain the governing law through reconciliation, supranational approaches that advocate harmonization to ascertain governing law are unnecessary. Reconciliatory approaches are preferrable to harmonization approaches because the former supports countries' law-making sovereignty and the latter does not.
dc.identifier.urihttp://hdl.handle.net/10315/38789
dc.languageen
dc.rightsAuthor owns copyright, except where explicitly noted. Please contact the author directly with licensing requests.
dc.subjectLaw
dc.subject.keywordsInternational tax
dc.subject.keywordsTax treaty
dc.subject.keywordsConflict of laws
dc.subject.keywordsConflict of classification
dc.subject.keywordsDouble taxation
dc.subject.keywordsDouble non taxation
dc.subject.keywordsTreaty shopping
dc.titleFinding a Governing Law to Resolve Conflicts of Tax Laws
dc.typeElectronic Thesis or Dissertation

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