Domestic tax law supremacy: domestic assessment and taxation apply unless the tax treaty expressly provides otherwise. The laws in force in each Contracting State govern assessment and taxation of income, except where this Agreement contains an express provision to the ... Summary
Domestic tax law supremacy: domestic assessment and taxation apply unless the tax treaty expressly provides otherwise.
The laws in force in each Contracting State govern assessment and taxation of income, except where this Agreement contains an express provision to the contrary; the Article affirms domestic taxation regimes subject only to explicit treaty overrides.
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