tax treaty shopping
Tax treaty shopping refers to the practice of multinational companies or individuals strategically leveraging tax treaties between countries to minimize their overall tax liabilities. It involves exploiting inconsistencies or differences in tax laws to shift profits or assets to jurisdictions with more favorable tax treatments, rather than conducting business based on genuine economic activities in those locations.
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Related Concepts (1)
Similar Concepts
- double tax treaties
- double taxation treaties
- international tax planning
- international tax treaties
- negotiation of tax treaties
- tax administration
- tax competition
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- tax planning
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- tax treaties
- tax treaties and bilateral agreements
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