The Resource UK and EU approaches to treaty shopping

UK and EU approaches to treaty shopping

Label
UK and EU approaches to treaty shopping
Title
UK and EU approaches to treaty shopping
Creator
Subject
Language
eng
Summary
This article first provides a UK perspective on treaty shopping and treaty abuse. It considers judicial approaches to treaty shopping, examines anti-abuse measures in UK tax treaties, and looks at the new domestic-law general anti-avoidance rule (GAAR) as it relates to treaties. Judicial reluctance to allow treaty shopping or other treaty abuse suggests that existing measures in treaties are sufficient and that a case has not been made for the introduction of general anti-abuse rules in this area. Broad domestic treaty overrides jeopardize the international legal order and rule of law. Second, it examines EU law by reference to the approach taken by the Court of Justice of the European Union in relation to treaty shopping. The cases are essentially constitutional in nature because they test the validity of tax treaty provisions against the fundamental freedoms in the treaties constituting the European Union as taxpayers challenge the jurisdiction of member states to conclude treaties containing limitation-on-benefits (LOB) provisions. It then looks at what might be termed "directive shopping" in relation to the EU direct tax legislative measures
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 62 (2014),
http://library.link/vocab/creatorName
Schwarz, J.S
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • treaty shopping
  • tax treaty
  • tax avoidance
  • anti-avoidance
Label
UK and EU approaches to treaty shopping
Instantiates
Publication
Label
UK and EU approaches to treaty shopping
Publication

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