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

Vitko, Volodymyr LU (2011) HARM53 20111
Department of Business Law
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. Thus, the author, firstly, discusses the mechanics of treaty shopping and shows the most popular treaty shopping strategies. Secondly, through the analysis of anti-treaty shopping doctrines and rules applied by different states the author determines the abusive elements of treaty shopping. On the basis of the abovementioned elements the author suggests how to define whether such and such a transaction or a group of transactions... (More)
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. Thus, the author, firstly, discusses the mechanics of treaty shopping and shows the most popular treaty shopping strategies. Secondly, through the analysis of anti-treaty shopping doctrines and rules applied by different states the author determines the abusive elements of treaty shopping. On the basis of the abovementioned elements the author suggests how to define whether such and such a transaction or a group of transactions will be treated as treaty shopping. Finally, the author provides some analyses of effectiveness of existing anti-treaty shopping doctrines and rules applied by different states. (Less)
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author
Vitko, Volodymyr LU
supervisor
organization
course
HARM53 20111
year
type
H1 - Master's Degree (One Year)
subject
keywords
Double Tax Treaty, Tax Avoidance, Triangular Cases, Treaty Shopping, Anti-Treaty Shopping
language
English
id
1983709
date added to LUP
2011-08-29 15:20:25
date last changed
2011-08-29 15:20:25
@misc{1983709,
  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. Thus, the author, firstly, discusses the mechanics of treaty shopping and shows the most popular treaty shopping strategies. Secondly, through the analysis of anti-treaty shopping doctrines and rules applied by different states the author determines the abusive elements of treaty shopping. On the basis of the abovementioned elements the author suggests how to define whether such and such a transaction or a group of transactions will be treated as treaty shopping. Finally, the author provides some analyses of effectiveness of existing anti-treaty shopping doctrines and rules applied by different states.},
  author       = {Vitko, Volodymyr},
  keyword      = {Double Tax Treaty,Tax Avoidance,Triangular Cases,Treaty Shopping,Anti-Treaty Shopping},
  language     = {eng},
  note         = {Student Paper},
  title        = {The Use of Double Tax Treaties and Treaty Shopping: How to Find the Borderline?},
  year         = {2011},
}