The Resource Australia's twin-track approach to treaty shopping

Australia's twin-track approach to treaty shopping

Label
Australia's twin-track approach to treaty shopping
Title
Australia's twin-track approach to treaty shopping
Creator
Subject
Language
eng
Summary
This article addresses Australia's approach to treaty shopping and some possible explanations for the government's silence. Australia adopts a two-pronged approach to the problem of treaty shopping. Australia's treaty practice certainly adopts many of the current recommendations: attempting to buttress treaties through limitation-on-benefits (LOB) provisions, embedding anti-abuse rules, and enlisting domestic anti-avoidance rules to the task. But a second aspect of Australia's approach changes the incentives for treaty shopping, with the intended result that the practice becomes largely pointless: it changes the returns, not just the rules. How this occurs is described in this article
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 62 (2014),
http://library.link/vocab/creatorName
Cooper, G.S. (Graeme)
Language note
English
http://library.link/vocab/subjectName
  • treaty shopping
  • tax treaty
  • beneficial ownership
  • LoB
  • GAAR
Label
Australia's twin-track approach to treaty shopping
Instantiates
Publication
Label
Australia's twin-track approach to treaty shopping
Publication

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