Resolving structural issues in income tax treaties
PhD student: Mr D. Sanghavi
Promotor: Prof R.G. Prokisch
Duration: 1/1/2015 - 31/12/2022
PhD defence: Maastricht, 19/4/2018
As the title suggests, the research project has two elements to it. First, it seeks to definitively explain what a tax treaty override is. Second, it undertakes the comparative study of constitutional laws of the US, India, Germany, and the UK to examine whether tax treaty overrides are, and if so, to what extent, compatible with the rule of law, as interpreted in these countries.