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In the modern international tax world, tax advisors may assist their clients in using tax treaties in a manner clearly contrary to the treaties intent. With the right guidance, investors can determine which treaties offer the most beneficial access to the company of the desired investment. Investors have been known to go so far as to quickly set up corporations in countries with no connection to themselves or to the target country, simply to take advantage of a particular treaty network. In response, governments have sought means to curb these and other improper' tax treaty practices. This reference work offers a detailed and comprehensive study of the improper use of tax treaties. The author's examination includes: a concise overview of both the occurrence and avoidance of double taxation; an analysis of the history, purpose, and structure of tax treaties, with particular attention to the relation between the treaty subject and treaty object and the concept of beneficial ownership; an exploration of the concept of the improper use of tax treaties specifically in the context of the abuse of rights doctrine, the purpose of tax treaties, and the expectations and policy objectives of contracting states; and a look into the phenomenon of treaty shopping, other perceived improper uses of tax treaties, and the efforts to combat this, including interpretation and application of substance over form principles and domestic legislation and treaty provisions, in particular limitation on benefit provisions. The Improper Use of Tax Treaties will assist advisors in understanding the limits on improper practices. Its historical examination and look at policy will also interest and inform academics and policymakers.
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