Essays about: "Anti-Treaty Shopping"

Found 1 essay containing the words Anti-Treaty Shopping.

  1. 1. The Use of Double Tax Treaties and Treaty Shopping: How to Find the Borderline?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Volodymyr Vitko; [2011]
    Keywords : Double Tax Treaty; Tax Avoidance; Triangular Cases; Treaty Shopping; Anti-Treaty Shopping; Law and Political Science;

    Abstract : The author of the paper discusses the issue of treaty shopping and anti-treaty shopping measures adopted by different states. The purpose of the paper is to find out the algorithm of determination of the borderline between the use of double tax treaties and treaty shopping in international tax law could be found. READ MORE