Triangular Treaty Structures
Triangular Treaty Structures is a treaty arrangement in international tax law where three jurisdictions are interconnected through bilateral tax treaties, enabling certain cross-border entities to exploit the network’s configuration to access treaty benefits despite not being direct parties to all treaties, thereby creating a structural pathway for treaty shopping that challenges the efficacy of limitation on benefits provisions.
4
Publications
162
Citations
3
Authors
1
Institutions
Publications per year
2017–2026
0
Parents
4
Flexibility in a “reorganized” and “simplified” treaty
Jo Shaw · Common Market Law Review · 2003 · 25 citations · Full text
1–4 of 4
3
2
h-index
1
h-index
1
h-index
1–3 of 3
1
Repository · 1 publications · 45 citations
1
h-index
Repository · 1 publications · 48 citations
1
h-index
1 publications · 44 citations
1
h-index
CMLR · 1 publications · 25 citations
1
h-index
1–4