In the research the results of the comparative quantitative evaluation of the effects of tax treaties on the FDIs are presented for the six former-USSR states: three non-EU – Russia, Ukraine, Belarus and three EU members – Lithuania, Latvia and Estonia. The different level of fiscal risks...

In this article, the author argues that the relevance of Base Erosion and Profit Shifting (BEPS) materials for tax treaty interpretation depends on which interpretive community is engaged. Some, but not all, frameworks for treaty interpretation by domestic courts, advisors and policymakers have...

Developing countries frequently grant corporate income tax incentives to attract foreign direct investment that would ultimately contribute to their economic growth. To secure the effectiveness of these measures at a cross-border level in the context of jurisdictions that eliminate double...

India follows the dualist model in its legal system wherein international treaties are not automatically incorporated in domestic law but require transformation through implementing legislation. The equalization levy was brought in the statute books in India in 2016 and its scope substantially...

The Multilateral Instrument (MLI) is a complex document that impacts the double tax treaties in myriad ways. The data file attempts to decode the modification of India's tax treaties by capturing the country-positions of India and its treaty partners and explaining the operation of the specific...

Recent years have seen a dramatic increase in the attention given to abusive tax schemes that take advantage of bilateral tax treaties. The ensuing discourse tends to view potential responses to treaty abuses as a hierarchical set of options, gradually escalating, in which treaty termination is...

This paper — prepared for a symposium held at Brooklyn Law School on October 23, 2015 on Reconsidering the Tax Treaty — addresses the treaty compatibility aspect of proposals for reforming the U.S. international tax system. Finding that a reform proposal is treaty compatible obviates the...

International tax avoidance by multinational corporations is now front-page news. In a time of public austerity, citizens and legislators around the world have focused on the erosion of the corporate income tax base. In response, in 2012 the G-20 — the gathering of the leaders of the world's...

Legal indeterminacy comes in a variety of forms identified here as: (i) general legal indeterminacy; (ii) factual indeterminacy; and (iii) Mach/Feyerabend factual indeterminacy. The concept of general “legal indeterminacy” refers to problems in legal interpretation and has been extensively...