Treaty shopping: tax planning in the international field or form of abuse of rights (?)
DOI:
https://doi.org/10.12957/rfd.2013.2204Keywords:
treaty shopping, tax planning, treaty, double taxation.Abstract
The International Tax Law appears as area of law destined to determine the legal effectsof international operations, because is too much relevance to the corporations that exploiteconomic activity in many jurisdictions the impact of the exaction of taxes on their income,which may even derail a satisfactory profit margin, and thus decrease the marketcompetitiveness. This study aims to measure the effects that the anti-treaty shopping rules haveregarding this phenomenon, widely used as a form of tax planning designed to mitigate taxes.We seek to verify the real effectiveness of these measures, but also to discuss the foundationupon which is alleged its illegality. It’s defended that the treaty shopping, in our view, is largelyresponsible for a greater movement of capital between countries, consolidating it into a way bywhich the need to implement investment be effective regardless of preexisting internationalagreements by which they coveted would grant tax benefits.
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