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Curtailing Tax Treaty Overrides: A Call To Action, Anthony C. Infanti Jan 2001

Curtailing Tax Treaty Overrides: A Call To Action, Anthony C. Infanti

Articles

During the past 25 years, Congress has with increasing frequency enacted legislation that is intended to override inconsistent provisions in U.S. tax treaties. These legislative overrides are harmful, and have been decried by our treaty partners, members of the executive branch, and commentators.

Until now, commentators have generally devoted themselves to describing and deploring legislative overrides of tax treaties, and have done no more than repeatedly call on Congress to cease enacting such legislation. Congress has ignored these pleas, and has continued to enact legislative overrides with impunity.

Given this background, the essay calls on commentators to cease pleading ...