Challenges in Teaching Tax Treaties

Kees van Raad

doi:10.18778/8331-399-3

Challenges in Teaching Tax Treaties

Kees van Raad

Chair International Tax Center Leiden, professor emeritus at Leiden University, of counsel Loyens & Loeff, visiting professor at Central University of Finance and Economics, Beijing

Publication:

Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II

Pages: 233-242

DOI: https://doi.org/10.18778/8331-399-3.19

Keywords: tax law, development of tax law, taxpayers’ rights, Włodzimierz Nykiel

Published: 23 December 2024

Categories: Law, Open Access

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This contribution deals with the interaction between domestic tax law and tax treaties. It provides an illustration of this interaction on the basis of the notion ‘permanent establishment’. Further, it deals with the difference that may exist between tax treaty and domestic law definitions of individual income items. It concludes with an explanation of the issues that arise when divergent income definition rules of two treaties need to be applied simultaneously and how such application of treaty rules interacts with the application of domestic law.

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

van Raad, K. (2024). Challenges in Teaching Tax Treaties. In Z. Kukulski & M. Sęk (Eds.), Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II (pp. 233-242). Lodz University Press. https://doi.org/10.18778/8331-399-3.19

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Challenges in Teaching Tax Treaties

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