Priority of Law
Treaties are considered the supreme law of many countries. In those countries, treaty provisions fully override conflicting domestic law provisions. For example, many EU countries could not enforce their group relief schemes under the EU directives. In some countries, treaties are considered of equal weight to domestic law. In those countries, a conflict between domestic law and the treaty must be resolved under the dispute resolution mechanisms of either domestic law or the treaty.
Read more about this topic: Tax Treaty
Famous quotes containing the words priority and/or law:
“It can be fairly argued that the highest priority for mankind is to save itself from extinction. However, it can also be argued that a society that neglects its children and robs them of their human potential can extinguish itself without an external enemy.”
—Selma Fraiberg (20th century)
“All men, in the abstract, are just and good; what hinders them, in the particular, is, the momentary predominance of the finite and individual over the general truth. The condition of our incarnation in a private self, seems to be, a perpetual tendency to prefer the private law, to obey the private impulse, to the exclusion of the law of the universal being.”
—Ralph Waldo Emerson (1803–1882)