Date of Award


Document Type


Degree Name

Master of Laws (LLM)

First Advisor

Scott Wilkie


This thesis explores how tax treaty articles providing foreign tax recognition, distributive rules, meanings for undefined terms, and anti-treaty shopping rules implicitly employ conflict of laws "choice of law" ("COL/col") principles to derive the governing law in situations where more than one tax law and therefore more than one legal system applies to characterize a person or income. COL/col principles are implicitly acknowledged and specifically operate in tax treaties to reconcile contending tax laws and therefore legal systems. Considering tax treaty articles implore countries to ascertain the governing law through reconciliation, supranational approaches that advocate harmonization to ascertain governing law are unnecessary. Reconciliatory approaches are preferrable to harmonization approaches because the former supports countries' law-making sovereignty and the latter does not.


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