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The United States Policy Of Stringent Anti-Treaty-Shopping Provisions: A Comparative Analysis, Simone M. Haug

Vanderbilt Journal of Transnational Law

Tax avoidance through international treaty shopping has become a subject of intense controversy in the international community. By shrewdly structuring businesses, corporations are currently able to take advantage of tax exemptions contained in tax treaties, though the countries that have joined the treaties never intended for them to benefit from such provisions. Many nations, including the United States, view this practice as tax treaty abuse. In response to such abuses, many countries are now incorporating strict anti-treaty-shopping provisions in their bilateral tax treaties.

Ms. Haug begins the Article by describing the practice of treaty shopping and, specifically, the various methods …

Recent Decisions, John E. Drake, Heidi A. Rohrbach, John R. Hellinger, Elizabeth G. Browning

Vanderbilt Journal of Transnational Law

CHOICE OF LAW--WRONGFUL DEATH--GOVERNMENTAL-INTEREST ANALYSIS DETERMINES LAW APPLICABLE TO MEASURE OF DAMAGES IN CLAIMS ARISING FROM FOREIGN Air CRASH

John Edison Drake

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EUROPEAN COMMUNITIES--FREE MOVEMENT OF WORKERS--COURT OF JUSTICE SETS GUIDELINES FOR USE BY MEMBER STATES OF THE PUBLIC POLICY EXCEPTION IN ARTICLE 48

Heidi A. Rohrbach

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TAX TREATIES--UNITED STATES MAY USE THE INTERNAL REVENUE CODE SUMMONING AUTHORITY TO OBTAIN DOMESTIC INFORMATION SOLELY TO AID A FOREIGN DOMESTIC TAX INVESTIGATION PURSUANT TO A TAX TREATY

John R. Hellinger

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TREATY INTERPRETATION--WARSAW CONVENTION-- PASSENGERS UNDERGOING SEARCH PREREQUISITE TO BOARDING ARE ENGAGED IN OPERATIONS OF EMBARKING

Elizabeth Graeme Browning