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

May 8, 2026

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

Key Points

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

Abstract

This comment engages with Prof. Georg Kofler’s “Non-Discrimination of Foreign Firms, Persons and Products” by examining the interaction between tax treaty standards and trade and investment law. It questions recent OECD and UN developments, highlighting risks of “tax treaty supremacy” for coherence, dispute settlement and legal certainty.

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

Key Points

Abstract

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