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International Law and International Organizations
Reference:
Shepenko, R.A.
Renegotiation and termination
of the tax agreement.
// International Law and International Organizations.
2010. № 3.
URL: https://en.nbpublish.com/library_read_article.php?id=57668
Shepenko, R.A. Renegotiation and termination
of the tax agreement.
Abstract:
An international convention, which includes tax
provisions, has a traditional living cycle of a regular
contract. First stage is its conclusion, the second
stage is its implementation, the third stage is its renegotiation, and the fourth stage is its termination.
The fi rst two stages are subject to much scrutiny
among international legal scholars, including those
specializiging in taxes. But the same cannot be said
of third and forth stages. That is why they are of
interest to the author.
Keywords:
international law, taxation, renegotiation, termination, terms, contract, protocol, note, WTO, GATT
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