Citations (1)


Footnotes (32)



Money on the Table?: Responding to Cross-Border Tax Arbitrage

Daniel Shaviro

New York University School of Law

Chicago Journal of International Law, Fall 2002

Transactions commonly known as "cross-border tax arbitrages" take advantage of inconsistencies between countries' tax rules to achieve more favorable tax results than could have been achieved by investing just in one country. Examples include "dual resident companies" and "double dip leases," in which clever structuring may enable a multinational enterprise to claim the same deduction in two countries. This article analyzes the national and worldwide welfare considerations that may be relevant to a country's deciding whether to allow tax benefits that will be thus duplicated, taking into account strategic interactions with other countries. It also briefly discusses cross-border tax arbitrage in relation to tax harmonization and the proposed creation of multilateral tax institutions akin to the GATT and WTO.

Number of Pages in PDF File: 24

Keywords: international taxation, tax policy, globalization, tax competition, tax harmonization

JEL Classification: H20, H25, H87

Open PDF in Browser Download This Paper

Date posted: November 25, 2002  

Suggested Citation

Shaviro, Daniel, Money on the Table?: Responding to Cross-Border Tax Arbitrage. Chicago Journal of International Law, Fall 2002. Available at SSRN: http://ssrn.com/abstract=349501 or http://dx.doi.org/10.2139/ssrn.349501

Contact Information

Daniel Shaviro (Contact Author)
New York University School of Law ( email )
40 Washington Square South
Room 314-B
New York, NY 10012-1099
United States
212-998-6187 (Phone)
212-995-4341 (Fax)
Feedback to SSRN

Paper statistics
Abstract Views: 1,788
Downloads: 355
Download Rank: 61,825
Citations:  1
Footnotes:  32

© 2016 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollobot1 in 2.500 seconds