U.S. Tax Treaty Policy and the European Court of Justice
University of Virginia School of Law
Tax Law Review, Vol. 59, 2005
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.
Number of Pages in PDF File: 85
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
Date posted: September 12, 2005 ; Last revised: February 27, 2013