Improper Use of Tax Treaties

This new reference work presents a detailed and comprehensive study of the improper use of tax treaties. The author provides a brief overview of both the occurrence and avoidance of double taxation and analyses 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. The concept of the improper use of tax treaties is explored, specifically in the context of the abuse of rights doctrine, the purpose of tax treaties, and the expectations and policy objectives of contracting states. Finally, the book deals with the phenomenon of treaty shopping, other perceived improper use of tax treaties, and the efforts to combat this. The latter are categorised as interpretation and application of substance over form principles, and domestic legislation and treaty provisions, in particular limitation on benefits provisions.Table of Contents:Part I. Introduction 1. Introduction. Part II. Double Taxation 2. Occurrence of double taxation; 3. Rationale for the avoidance of double taxation; 4. Avoidance of double taxation. Part III. Tax Treaties 5. History and purpose; 6. Structure. Part IV. Improper Use of Tax Treaties 7. The concept of improper use of tax treaties; 8. Treaty shopping and other perceived improper use of tax treaties. Part V. Efforts to Combat Improper Use of Tax Treaties 9. Interpretation and application of substance over form principles; 10. Provisions in or based on domestic legislation; 11. Treaty provisions. Part VI. Conclusion and Recommendations 12. Conclusion and recommendations. Bibliography. Table of Case Law. Index.