U.S. Treaty Anti-Avoidance Rules: An Overview and Assessment

Authors

• Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow
• Oz Halabi

Document Type

Article

Publication Date

2012

Abstract

In this article, the authors provide a summary of the anti-avoidance rules in the United States that relate to bilateral tax treaties. Specifically, they focus on treaty-based anti-avoidance rules and discuss whether or not a General Anti-Avoidance Rule would be appropriate in this context.

Recommended Citation

Avi-Yonah, Reuven S. and Halabi, Oz, "U.S. Treaty Anti-Avoidance Rules: An Overview and Assessment" (2012). Public Law & Legal Theory Working Papers. 581.
https://repository.law.umich.edu/pub_law_archive/581