Corpus ID: 153862190

Rethinking Treaty-Shopping: Lessons for the European Union

  title={Rethinking Treaty-Shopping: Lessons for the European Union},
  author={C. Panayi and R. Avi-Yonah},
In this paper, we reassess the traditional quasi-definitions of treaty-shopping in an attempt to delineate the contours of such practices. We examine the various theoretical arguments advanced to justify the campaign against treaty-shopping and we assess the extent to which these concerns are addressed by the OECD and the US Model.We also consider the current trends in treaty-shopping and the anti-treaty-shopping policies under the OECD Model and the US Model. We focus on recent cases on… Expand
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See 2.2. and the analysis on Union of India v. Azadi Bachao Andolan
  • ITLR
  • 2003
Also see Rosenbloom and Langbein
  • Colum. J. Transnational Law
  • 1981
44 and other cases cited therein
    C-524/04 Thin Cap Group Litigation
    • C-201/05 The Test Claimants in the CFC and Dividend Group Litigation v. HMRC
    Economie des Finances et de l'lndustrie [2004] ECR I-02409. The ECJ tends to use the terms "avoid ance" and "evasion" without distinction
    • some cases, it refers to the justifi cation as being based on tax avoidance
    ] ECR I-5821
    • ECJ