Rethinking Treaty-Shopping: Lessons for the European Union
Document Type
Article
Publication Date
2010
Abstract
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 and we assess the extent to which these concerns are addressed by the OECD and the US Model.
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 European Union law on the treaty-shopping debate.
Recommended Citation
Panayi, Christiana HJI and Avi-Yonah, Reuven S., "Rethinking Treaty-Shopping: Lessons for the European Union" (2010). Public Law & Legal Theory Working Papers. 659.
https://repository.law.umich.edu/pub_law_archive/659