Position and Role of Tax Treaties in the Hierarchy of the Sources of Legal Regulation on International Taxation

Ainė Lučinskienė, Vladas Rimkus


Due to the rapidly enhancing globalization process, legal regulation of international economic (as well as taxation) relations is becoming more and more important. Taxation issues in Lithuania and other EU Member States are regulated by three independent groups of the sources of law: national law, international law and European Community sources of law. The article aims to analyze how national, international and European Community legal norms correlate in states that are parties to international tax treaties, and what position double taxation agreements take in the hierarchy of the sources of legal regulation on international taxation. International law does not ignore national law. It merely requires the states to carry out their international obligations conscientiously. However, under their own internal legal systems they are free to choose the technicalities of such implementation.


international law; European Union legislation; tax; international double taxation; tax treaties; directive; dualism; monism

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"Societal studies" ISSN online 2029-2244 / ISSN print 2029-2236