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Tax Law

University of Michigan Law School

Series

2022

Tax treaties

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New Developments In Us Treaty Overrides, Reuven S. Avi-Yonah May 2022

New Developments In Us Treaty Overrides, Reuven S. Avi-Yonah

Law & Economics Working Papers

This note discusses the reservations added in the Senate Committee on Foreign Relations to the US-Chile tax treaty and their implications for the treaty override debate.