Supreme law of the land:
Kevyn Nightingale, Americans
Living Abroad and the Net Investment Income Tax, The Tax Advisor, Apr. 21,
2014 (official denial of
treaty override intent)
Nicolas M. Traut, Tax
Treaty Overrides and Friendliness Towards International Law: A Comparative
Approach to Put the Later-in-Time Rule to the Test, 48 Capital Univ. L. Rev. 403 (2020)
OECD, Model
Tax Convention on Income and on Capital 2014, Tax
Treaty Override, adopted by the OECD Council on Oct. 2, 1989
(Accountingnotes.net Discussion)
(“The OECD Treaty Override Report (1989) defined the term ‘treaty override” as
a situation ‘where the domestic legislation of a State overrules treaty provisions
of either a single treaty or all treaties hitherto having had effect in that
State’”.)
Erika K. Lunder, What
Happens if H.R. 1 Conflicts with U.S. Tax Treaties?, Cong. Research Serv.
(Dec. 2017)
Troy Ware, The
BEAT and Bilateral Tax Treaties: Where Might the Tension Lead?, 37 ABA Tax
Times, (May 2018) (Base erosion and anti-avoidance tax)
H. David
Rosenbloom, Fadi Shaheen, Treaty
Override: The False Conflict Between Whitney and Cook, 24 Fla. Tax. Rev.
375 (2021)
U.K.: INTM154020
- Double
taxation agreements: residence: Dual residents
University
of Chicago: U.S. Constitution, Article 6, Clause
2, links to Federalist Papers and other source documents
Yuval Shany, How Supreme is the Supreme Law of the Land? Comparative Analysis of the influence of International Human Rights Treaties Upon the Interpretation of Constitutional Texts by Domestic Courts, 31 Bkln. J. Int'l L. 342 (2006)
Emily S. Bremer, The Dynamic Last-in-Time Rule, 22 Ind. Int'l & Comp. L. Rev. 27 (2012)
Kevin M. Clermont, Limiting the Last-in-Time Rule for Judgments, 36 Rev. Litigation 1 (2017)
Gregory H. Fox et al., Supreme Law of the Land? (Cambridge U. P. 2017)
Andrew P. Napolitano, The Constitution in Exile: How the Federal Government Has Seized Power by Rewriting the Supreme Law of the Land (Thomas Nelson 2007)
Frederick E. Crane, The Supreme Law of the Land, 5 St. John's L. Rev. 45 (1930)
Martin Flaherty, History Right?: Historical Scholarship, Original Understanding and Treaties as 'Supreme Law of the Land, 99 Colum. L. Rev. 2095 (1999)
Rett R. Ludwikowski, Supreme Law or Basic Law? The Decline of the Concept of Constitutional Supremacy, 9 Cardozo J. Int'l & Comp. L. 253 (2001)
Vasan Kesavan, The Three Tiers of Federal Law, 100 NW. Univ. L. Rev. 1479 (2006)
Leonie W. Huang, Which Treaties Reign Supreme? The Dormant Supremacy Clause Effect of Implemented Non-Self-Executing Treaties, 79 Fordham L. Rev. 2211 (2011)
Anthony J. Bellia, Bradford R. Clark, Why Federal Courts Apply the Law of Nations Even Though it is Not the Supreme Law of the Land, 106 Geo. L.J. 1915 (2018)
Bradford R. Clark, The Supremacy Clause as a Constraint on Federal Power, 71 Geo. Wash. L. Rev. 91 (2003)
Thomas M. Burke, Is a 4-3 Decision of the United States Supreme Court the "Supreme Law of the Land"?, 2 Fla. St. U. L. Rev. 312 (1974)
Daniel L. Farber, The Supreme Court and the Rule of Law: Cooper v. Aaron Revisited, 1982 U. Ill. L. Rev. 389
Francis H. Heller, Article V: Changing Dimensions in Constitutional Change, 7 U. Mich. J. L. Reform 71 (1973)