Abuse Claims

Abuse Claims is a scholarly construct in the field of international tax law that refers to assertions made by taxpayers or jurisdictions alleging that treaty benefits have been exploited in a manner inconsistent with the intended purpose of the applicable tax treaty, thereby triggering the application of anti-abuse rules.

13

Publications

516

Citations

36

Authors

18

Institutions

Publications per year

2017–2026

5

Authors

36

  1. JS
    Joan S. Meier

    George Washington University, United States

    3 publications · 84 citations

    3

    h-index

  2. SD
    Sean Dickson

    West Health, United States

    2 publications · 57 citations

    2

    h-index

  3. RD
    Rishi Desai

    Brigham and Women's Hospital, United States

    1 publications · 14 citations

    1

    h-index

  4. SS
    Samantha Simpson

    The University of Melbourne, Australia

    1 publications · 33 citations

    1

    h-index

  5. JP
    Jonathan Potter

    Loughborough University, United Kingdom

    1 publications · 126 citations

    1

    h-index

1–5 of 36

Venues

  1. SSRN Electronic Journal

    Repository · 1 publications · 17 citations

    1

    h-index

  2. Health Care Management Science

    HCMS · 1 publications · 75 citations

    1

    h-index

  3. JAMA

    1 publications · 14 citations

    1

    h-index

  4. Choice Reviews Online

    CRO · 1 publications · 17 citations

    1

    h-index

  5. Early Intervention in Psychiatry

    1 publications · 33 citations

    1

    h-index

1–5