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One Nation Among Many: Policy Implications of Cross-Border Tax Arbitrage

Diane M. Ring
Boston College - Law School



Boston College Law Review, Vol. 44, p. 79, 2002
Harvard Public Law Working Paper No. 67
Boston College Law School Research Paper No. 2002-05

Abstract:     
Cross-border tax arbitrage arises where a transaction is subject to two or more countries' differing tax regimes. Conflicts between the tax rules create unique opportunities for the parties to engage in profitable tax planning - opportunities that would not be available if the transaction occurred entirely domestically in one of the countries. These opportunities have been a growing feature of the multi-jurisdictional business world and have raised issues concerning whether and how countries, such as the United States, should respond. This Article examines cross-border tax arbitrage in the context of both domestic tax policy and of other international tax issues, and considers potential responses. It proposes an analytic framework for cross-border tax arbitrage based on specific case studies. The Article concludes by proposing a balancing test for determining the appropriate treatment of specific instances of cross-border tax arbitrage.

Accepted Paper Series

Date posted: June 19, 2003 ; Last revised: July 14, 2006

Suggested Citation

Ring, Diane M., One Nation Among Many: Policy Implications of Cross-Border Tax Arbitrage. Boston College Law Review, Vol. 44, p. 79, 2002; Harvard Public Law Working Paper No. 67; Boston College Law School Research Paper No. 2002-05. Available at SSRN: http://ssrn.com/abstract=417560 or doi:10.2139/ssrn.417560


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Contact Information

Diane M. Ring (Contact Author)
Boston College - Law School ( email )
885 Centre Street
Newton, MA 02459-1163
United States
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