Document Type
Book Chapter
Publication Date
2010
Abstract
Whilst treaty shopping is not a new phenomenon, it remains as controversial as ever. It would seem that the more countries try to deal with it, the wider the disagreements as to what is improper treaty shopping and what is legitimate tax planning. In this paper, we reassess the traditional quasi-definitions of treaty shopping in an attempt to delineate the contours of such practices. We examine the various theoretical arguments advanced to justify the campaign against treaty shopping. We also consider the current trends in treaty shopping and the anti-treaty shopping policies under the OECD Model and the US Model. We focus on recent cases on beneficial ownership. Finally, we examine the possible implications of EU law on the treaty shopping debate.
Publication Information & Recommended Citation
Avi-Yonah, Reuven S. "Rethinking Treaty Shopping: Lessons for the European Union." C. H. Panayi, co-author. In Tax Treaties: Building Bridges between Law and Economics, 21-50. Amsterdam: IBFD, 2010.
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Comparative and Foreign Law Commons, Law and Economics Commons, Taxation-Transnational Commons, Tax Law Commons