Anti-Abuse Rules and Tax Treaties

Anti-Abuse Rules and Tax Treaties is a book delving deep into current issues concerning the relations of various anti-abuse rules to each other and their impact on the application of tax treaties. As the struggle to combat tax abuse and tax avoidance gains momentum, ways of making a tax jurisdiction ‘manipulation-proof’ continue to proliferate, from new or revised provisions in model tax treaties to a dramatic increase in the number and variety of anti-abuse and anti-avoidance rules at all levels of government. These measures interact with national tax systems, general anti-abuse clauses and tax treaties, inevitably resulting in conflicts and other legal difficulties that deserve intensive scrutiny.

What’s in this book:

The following topics have been included:

• domestic general anti-avoidance rules (GAARs)
• domestic specific anti-avoidance rules (SAARs) (including controlled foreign company rules)
• minimum holding periods
• indirect transfers of immovable property, shares, and rights
• limitation on benefits
• residence criteria in tax treaties
• tax treatment of sportspersons and entertainers
• the principal purpose test of Article 29 (9) OECD Model (2017), and
• influence of European Union Law on tax treaty abuse

The chapters are revised and expanded versions of papers presented at the 30th Viennese Symposium on International Tax Law held on 12 June 2023 at Vienna University of Economics and Business. Each author thoroughly analyses a specific topic, drawing on the most recent scientific research.

How this will help you:

This one-of-a-kind book offers a wide-ranging, detailed, and pragmatic analysis of how the full range of anti-abuse rules interacts with tax treaties. It will be highly appreciated by practitioners and law firms active in tax planning, tax consultants, academics and researchers in international tax law and counsel for companies involved in international business.