U.S. Treaty Anti-Avoidance Rules: An Overview and Assessment
31 Pages Posted: 16 Jan 2012
Date Written: January 13, 2012
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.
Keywords: tax treaties, anti-avoidance use
JEL Classification: K34
Suggested Citation: Suggested Citation