The question of whether there are internationally recognized
anti-avoidance rules that are applied to tax treaties involves two
subsidiary questions: whether international law recognizes the
concept of abuse of rights, and whether this concept of abuse of
rights can be applied to tax treaties. The book then turns to the
question of whether provisions included in the tax code that are
expressly designed to re-characterize or deal with transactions
that are considered to result in unacceptable avoidance of tax
under the code can be extended and applied where there is an
unacceptable avoidance of tax by virtue of the application of a tax
treaty provision.
General
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