Treaty Override by Administrative Regulation: The Multiparty Financing Regulations

Doernberg, Richard L.

Journal: Florida Tax Review

Volume: 2

Year: 1999

Bluebook Citation: 2 FLA. TAX REV. (1999)

Author: Richard L. Doernberg: all 4 publications


Abstract

This article focuses on whether the Treasury is authorized by the Constitution and by Congress to override U.S. treaty commitments. The article also analyzes the effect of an administrative override, if permissible, under treaties ratified after the enactment of section7701(l).

Chat with this journal article using AI

Ask CiteLaw's AI Navigator anything about this journal article, verify citations, and research related authorities. Sign up for CiteLaw free today to get started.