Revenue ruling 84-152 : the beginning of the end for treaty shoppers

Bilateral tax treaties are initiated by the United States for a number of reasons, among them to encourage investment in the U.S. While the U.S. specifies the parties to a treaty it is possible for third-country residents to take advantage (known as "treaty shopping"). The most abused trea...

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Veröffentlicht in:	Syracuse journal of international law and commerce 1985-10, Vol.12 (1), p.170-181
1. Verfasser:	Pineau, Robert Joseph
Format:	Artikel
Sprache:	eng
Schlagworte:	Corporate income tax Deficit Reduction Act 1984-US Fiscal policy Foreign investment International INTERNATIONAL RELATIONS Revenue procedures & rulings TAX REFORM TAX TREATIES TAXATION TREATIES
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Beschreibung
Zusammenfassung:	Bilateral tax treaties are initiated by the United States for a number of reasons, among them to encourage investment in the U.S. While the U.S. specifies the parties to a treaty it is possible for third-country residents to take advantage (known as "treaty shopping"). The most abused treaty is the one with Netherlands - Antilles. This article examines how the Treaty is abused and its effect on U.S. international tax policy. The recent Revenue Ruling 84-152 and its impact as an anti treaty shopping measure is then examined. Related aspects of the 1984 Tax Reform Act (US) are then addressed.
ISSN:	0093-0709 2330-0906