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
Parents
13
Beth M. Rauhaus, Deborah A. Sibila, Andrew F. Johnson · The American Review of Public Administration · 2020 · 75 citations · Full text
1–5 of 13
36
3
h-index
2
h-index
1
h-index
1
h-index
1
h-index
1–5 of 36
18
George Washington University
Washington, United States
2 h-index
3 publications
61 citations
Orygen Youth Health
Footscray, Australia
1 h-index
4 publications
132 citations

The University of Melbourne
Melbourne, Australia
1 h-index
7 publications
231 citations
Victorian Curriculum and Assessment Authority
Melbourne, Australia
1 h-index
1 publications
33 citations
Texas A&M University – Corpus Christi
Corpus Christi, United States
1 h-index
3 publications
225 citations
Stanford University
Stanford, United States
1 h-index
1 publications
30 citations
Heinrich Heine University Düsseldorf
Düsseldorf, Germany
1 h-index
2 publications
30 citations
Loughborough University
Loughborough, United Kingdom
1 h-index
2 publications
252 citations
1–8 of 18
Repository · 1 publications · 17 citations
1
h-index
HCMS · 1 publications · 75 citations
1
h-index
1 publications · 14 citations
1
h-index
CRO · 1 publications · 17 citations
1
h-index
1 publications · 33 citations
1
h-index
1–5