TREATY SHOPPING
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DOI:
https://doi.org/10.55662/Abstract
The paper would focus on tax treaty abuse through treaty shopping. The paper would focus on rules and legislation that prevent treaty shopping. It would analyze Action 6 of Base Erosion and Profit Shifting (BEPS), further the second part of the paper mention about the relationship between domestic anti avoidance rules and tax treaties. Third part of the paper talks about targeted abuse as well as targeted anti-abuse. Next the paper would identify the problem that would be faces in the implementation of LOB and PPT by drawing a comparison between LOB and PPT, and which one is more effective.
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