The Resource One nation among many : policy implications of cross-border tax arbitrage

One nation among many : policy implications of cross-border tax arbitrage

Label
One nation among many : policy implications of cross-border tax arbitrage
Title
One nation among many : policy implications of cross-border tax arbitrage
Creator
Subject
Language
eng
Summary
Cross-border tax arbitrage arises where a transaction is subject to two or more countries' differing tax regimes. Conflicts between the tax rules create unique opportunities for the parties to engage in profitable tax planning - opportunities that would not be available if the transaction occurred entirely domestically in one of the countries. These opportunities have been a growing feature of the multi-jurisdictional business world and have raised issues concerning whether and how countries, such as the United States, should respond. This article examines cross-border tax arbitrage in the context of both domestic tax policy and of other international tax issues, and considers potential repsonses. It proposes an analytical framework for cross-border tax arbitrage based on specific case studies. The article concludes by proposing a balancing test for determining the appropriate treatment of specific instances of cross-border tax arbitrage
Citation source
In: Boston College Law Review. - Boston. - Vol. 44 (2002),
http://library.link/vocab/creatorName
Ring, D.M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax arbitrage
  • tax policy
  • international tax law
Label
One nation among many : policy implications of cross-border tax arbitrage
Instantiates
Publication
Label
One nation among many : policy implications of cross-border tax arbitrage
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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