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
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