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

Authors

3

  1. AR
    Anthea Roberts

    Australian National University, Australia

    2 publications · 93 citations

    2

    h-index

  2. JS
    Jo Shaw

    University of Pretoria, South Africa

    1 publications · 25 citations

    1

    h-index

  3. UW
    Uwe Wissenbach

    European External Action Service, Belgium

    1 publications · 44 citations

    1

    h-index

1–3 of 3

Institutions

1

  1. European Commission

    Brussels, Belgium

    1 h-index

    1 publications

    44 citations

1–1 of 1

Venues

  1. 1

    h-index

  2. SSRN Electronic Journal

    Repository · 1 publications · 48 citations

    1

    h-index

  3. European Journal of Development Research

    1 publications · 44 citations

    1

    h-index

  4. Common Market Law Review

    CMLR · 1 publications · 25 citations

    1

    h-index

1–4