The Use of Tax Treaties and Treaty Shopping: Determining the Dividing Line

Journal
Vitko, V.
International
Bulletin for International Taxation 2013 (Volume 67), No. 1
PriceUSD 45

This article explores the dividing line between the appropriate use of tax treaties and treaty shopping in international tax law. To this end, the author considers international soft law, tax treaties, national law, and the judicial doctrines that have been developed within national legal systems.