Domestic Law and Tax Treaties: the United States


1. Tax Treaties in the Hierarchy of Law In the United States, the paramount source of law is the U.S. Constitution.[2] Among other things, the Constitution enumerates and delineates the powers of each of the three branches of the federal government. A branch of the federal government cannot take action (e.g., enact legislation or hear a case) that exceeds the scope of the powers allocated to it by the Constitution.…
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