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International Law and International Organizations
Reference:

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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