References
- Adame, L. (2016). Slovak Republic. In Staringer et al. (eds.). GAARs - a key element of tax systems in the post-BEPS tax world. Amsterdam: IBFD.
- Aust, A. (2013). Modern treaty law and practice. Cambridge: Cambridge University Press.
- Blahova, R. (2014). Slovak Regional Court on a Dutch Holding without sufficient substance. In Lang, M. et al (eds.). Tax Treaty Case Law Around the Globe 2013. Vienna: Linde.
- Bothe, M. (1980). Legal and Non-Legal Norms - a meaningful distinction in international relations? Netherlands Yearbook of International Law, 11, 65-95.
- Cloer, A., Hagemann, T. (2016). Constitutionality of Treaty Override. European taxation, 56(7).
- Cotrut, M. (ed.) (2015). International Tax Structures in the BEPS Era: An Analysis of Anti-Abuse Measures. Amsterdam: IBFD.
- European Commission. (2012). Commission Recommendation of 6.12.2012 on aggressive tax planning, C (2012) 8806 final, Brussels 6.12.2012.
- European Commission. (2016). Commission Recommendation of 28.1.2016 on the implementation of measures against tax treaty abuse, COM(2016) 271 final.
- Freedman, J. (2016). United Kingdom. In. Staringer et al. (eds.). GAARs - a key element of tax systems in the post-BEPS tax world. Amsterdam: IBFD.
- Gerzova, L., Popa, O. (2013). Compatibility of Domestic Anti-Avoidance Measures with Tax Treaties. European taxation, 53(9).
- Holmes, K. (2014). International Tax Policy and Double Tax Treaties (2nd ed.). Amsterdam: IBFD.
- Jimenéz, A. J. M. (2004). The 2003 revision of the OECD commentaries on the improper use of tax treaties: a case for the declining effect of the OECD commentaries? Bulletin for international fiscal documentation, 58(1), 17-30.
- Krever, R. (2016). General Report: GAARs. In Staringer et al. (eds.). GAARs - a key element of tax systems in the post-BEPS tax world. Amsterdam: IBFD.
- Kubicová, J., Záhumenská, M. (2016). The Relationship between Taxation and Bilateral Investment Agreements - Case of the Slovak Republic. International Journal of Research in Business Studies and Management, 3(1), 9-22.
- Kulcsár, T., Rogers-Glabush, J. (2013). Treaty Override: Reviving a Long-Forgotten Debate in the Name of Anti-Avoidance. European taxation, 53(9), 411-413.
- Kulcsár, T. (2012). The application of general anti-abuse rules (GAARs) under double tax agreements. IBFD White papers. Amsterdam: IBFD.
- Lang, M. (2014). Introduction to the law of double taxation conventions. Vienna: Linde Verlag GmbH.
- Lantajová, D., Jankuv, J., Kušlita, J. (2011). Slovakia. In: Shelton, D. (ed.). International Law and Domestic Legal Systems: Incorporation, Transformation and Persuasion. New York: Oxford University Press.
- Larking, B. (ed.) (2005). International Tax Glossary. (5th ed.). Amsterdam: IBFD.
- Maisto, G. (ed.) (2006). Tax treaties and domestic law. Amsterdam: IBFD.
- Michel, B. (2013). Anti-Avoidance and Tax Treaty Override: Pacta Sunt Servata? European taxation, 53(9).
- Mikic, M. (2013). Selective Bibliography on Tax Treaty Override. European taxation, 53(9).
- Murray, R. (2012). Tax Avoidance. London: Sweet and Maxwell. New Zealand Inland Revenue. (2016). Relationship between double tax agreements and anti-avoidance rules. Retrieved August 11, 2016, from http://taxpolicy.ird.govt.nz/publications/2016-ris-archcrm-bill/relationship-between-dtas-and-anti-avoidance-rules.
- OECD. (2003). OECD Model Tax Convention on Income and on Capital. Paris: OECD Publishing.
- OECD. (2015). Model Tax Convention on Income and on Capital 2014 (Full Version). Paris: OECD Publishing.
- OECD. (2015a). R(8). Tax treaty override. In OECD Model Tax Convention on Income and on Capital 2014 (Full Version). Paris: OECD Publishing.
- OECD. (2015b). R(6). Double taxation conventions and the use of conduit companies. In OECD Model Tax Convention on Income and on Capital 2014 (Full Version). Paris : OECD Publishing.
- OECD. (2015c). Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report. Paris: OECD Publishing.
- Offermanns, R. H. M. J. (2013). Restrictions on Treaty Override Resulting from EU Law. European taxation, 53(9).
- Ottová, E. (2006). Teória práva. Šamorín: Heuréka.
- Russo, R. et al. (2010). Fundamentals of International Tax Planning. Amsterdam: IBFD.
- Sachdeva, S. (2013). Tax Treaty Overrides: A Comparative Study of the Monist and the Dualist Approaches. Intertax, 41(4), 180-207.
- Sasseville, J. A. (2006). Tax Treaty Perspective: Special Issues. In Maisto, G. (ed.). Tax treaties and domestic law. Amsterdam: IBFD.
- Slovak Supreme Court. (2012). Decision of the Supreme Court of the Slovak Republic No. 2Sžf/18/2012 dated 23 October 2012, case Slovenský plynárenský priemysel, a.s. vs Financné riaditelstvo Slovenskej republiky. Retrieved August 31, 2016, from http://www.supcourt.gov.sk/data/att/28558subor.pdf.
- Slovak Supreme Court. (2015). Decision of the Supreme Court of the Slovak Republic No. 2Sžf/76/2014 dated 15 April 2015, case Slovenský plynárenský priemysel, a.s. vs Financné riaditelstvo Slovenskej republiky. RetrievedAugust 31, 2016, from http://www.nssr.gov.sk/data/att/42113subor.pdf.
- Snyder, F. (1994). Soft law and institutional practice in the European Community. In Martin, S. (ed.) The construction of Europe. Netherlands: Springer.
- Staringer, C. et al. (eds.) (2016). GAARs - a key element of tax systems in the post-BEPS tax world. Amsterdam: IBFD. Tax Procedural Code - Act No. 563/2009 Coll. On Administration of Taxes.
- Tooma, R. A. (2008). Legislating against Tax Avoidance. Amsterdam: IBFD. United Nations Model Double Taxation Convention between Developed and Developing Countries. Vienna Convention on the law of treaties concluded at Vienna on 23 May 1969.
- Vogel, K. (1997). Klaus Vogel on Double Taxation Conventions: A Commentary. Kluwer law international.
- Wattel, P. J. et al. (2003) The legal status of the OECD commentary and static or ambulatory interpretation of tax treaties. European Taxation, 43(7), 222-235.
- Zemanek, K. Buffard, I. (1998). The “Object and Purpose” of a Treaty: An Enigma. Austrian Review of International & European Law, 3.