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

31 Pages Posted: 16 Jan 2012  

Reuven S. Avi-Yonah

University of Michigan Law School

Oz Halabi

University of Michigan Law School

Date Written: January 13, 2012

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.

Keywords: tax treaties, anti-avoidance use

JEL Classification: K34

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: https://ssrn.com/abstract=1984700 or http://dx.doi.org/10.2139/ssrn.1984700

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

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