U.S. Tax Treaty Policy and the European Court of Justice

85 Pages Posted: 12 Sep 2005 Last revised: 27 Feb 2013

See all articles by Ruth Mason

Ruth Mason

University of Virginia School of Law


This Article considers the effects of EC law on U.S. tax treaty policy. The discussion is framed by the controversy over the legality of tax treaty limitation on benefits clauses (LOBs) in the wake of recent ECJ decisions, and it argues that U.S. tax treaty policy is on a collision course with the tax jurisprudence of the ECJ.

Keywords: International tax, tax harmonization, multitlateral tax treaty, European Union, tax treaties, limitation on benefits, European Court of Justice, tax policy, Open Skies, Member State sovereignty, treaty shopping, qualification conflicts

JEL Classification: H20, H29, H26, H79, H74, H89

Suggested Citation

Mason, Ruth, U.S. Tax Treaty Policy and the European Court of Justice. Tax Law Review, Vol. 59, 2005, Available at SSRN: https://ssrn.com/abstract=796966

Ruth Mason (Contact Author)

University of Virginia School of Law ( email )

United States

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