IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions —— How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions

----- 国际财政协会(IFA)：国内反避税规则对《双重征税协定》的影响

ISBN: 9789041100702 出版年：2016 页码：62 Association, International Fiscal Kluwer Law International

The question of whether there are internationally recognized anti-avoidance rules that are applied to tax treaties involves two subsidiary questions: (1) Whether international law recognizes the concept of abuse of rights, fraus legis (2) Whether this concept of abuse of rights, fraus legis, the business purpose test, etc., 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.