U.S. Treaty Anti-Avoidance Rules: An Overview and Assessment

Avi-Yonah, Reuven; Halabi, Oz

doi:10.2139/ssrn.1984700

Abstract

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U.S. Treaty Anti-Avoidance Rules: An Overview and Assessment

University of Michigan Law School

January 13, 2012

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 12-001
U of Michigan Public Law Working Paper No. 261

Abstract:
In this article, the authors provide a summary of the anti-avoidance rules in the United States that relate to bilateral tax treaties. Specifically, they focus on treaty-based anti-avoidance rules and discuss whether or not a General Anti-Avoidance Rule would be appropriate in this context.

Number of Pages in PDF File: 31

Keywords: tax treaties, anti-avoidance use

JEL Classification: K34

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Date posted: January 16, 2012

Suggested Citation

Avi-Yonah, Reuven S. and Halabi, Oz, U.S. Treaty Anti-Avoidance Rules: An Overview and Assessment (January 13, 2012). U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 12-001; U of Michigan Public Law Working Paper No. 261. Available at SSRN: http://ssrn.com/abstract=1984700 or http://dx.doi.org/10.2139/ssrn.1984700

Contact Information

Reuven S. Avi-Yonah (Contact Author) University of Michigan Law School ( email ) 625 South State Street Ann Arbor, MI 48109-1215 United States 734-647-4033 (Phone)
Oz Halabi University of Michigan Law School ( email ) Ann Arbor, MI United States

Abstract

U.S. Treaty Anti-Avoidance Rules: An Overview and Assessment

Reuven S. Avi-Yonah

Oz Halabi

Date posted: January 16, 2012

Suggested Citation

Contact Information

Reuven S. Avi-Yonah (Contact Author)

Oz Halabi