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This comment analyzes the implications of tax treaty supremacy on legal frameworks governing trade and investment.

The Rise of Tax Treaty Supremacy: The Case of Non-Discrimination

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This comment examines tax treaty standards and their impact on trade and investment law, suggesting risks for legal certainty.

This comment analyzes the implications of tax treaty supremacy on legal frameworks governing trade and investment.
Engagement with Prof. Georg Kofler’s work on non-discrimination
Examination of OECD and UN developments
Assessment of coherence and dispute settlement mechanisms
Highlights risks of tax treaty supremacy for legal certainty
Questions the coherence of tax treaty and trade law standards
Identifies potential complications in dispute settlement processes

RobertJ. Danon (2026) studied this question.

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