Position and Role of Tax Treaties in the Hierarchy of the Sources of Legal Regulation on International Taxation
##plugins.themes.bootstrap3.article.main##
Abstract
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.
##plugins.themes.bootstrap3.article.details##
Section
Articles
Authors contributing to Societal Sciences agree to publish their articles under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International Public Licence (CC BY-NC-ND), allowing third parties to share their work (copy, distribute, transmit) and to adapt it, under the condition that the authors are given credit, and that in the event of reuse or distribution, the terms of this licence are made clear.
Authors retain copyright of their work, with first publication rights granted to the Association for Learning Technology.
Authors retain copyright of their work, with first publication rights granted to the Association for Learning Technology.
