Interaction between Tax Treaties and Domestic Law

Journal
France
Bulletin for International Taxation 2011 (Volume 65), No. 4/5
Tax treaties, given their primary object of eliminating double taxation, should logically take precedence over domestic tax law. However, because of this object, tax treaties do not normally give rise to grounds for domestic taxation (the principle of subsidiarity), and, in some cases, domestic law may even be applied to tax treaties.