Rethinking Treaty-Shopping: Lessons for the European Union
Christiana Hji Panayi
Queen Mary University of London, School of Law
Reuven S. Avi-Yonah
University of Michigan Law School
January 4, 2010
U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-002
U of Michigan Public Law Working Paper No. 182
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.
Number of Pages in PDF File: 32
Keywords: tax treaties, treaty shopping, limitation on benefits
JEL Classification: H25, H26Accepted Paper Series
Date posted: January 5, 2010 ; Last revised: February 9, 2010
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