Abstract
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.
Disciplines
Law and Economics | Tax Law
Date of this Version
5-7-2022
Working Paper Citation
Avi-Yonah, Reuven S., "New Developments in US Treaty Overrides" (2022). Law & Economics Working Papers. 227.
https://repository.law.umich.edu/law_econ_current/227