Paweł Szwajdler
The Comparison of Internal Anti-Treaty Shopping Provisions in Switzerland, Germany and Canada
Summary
The main purpose of this paper is to analyse internal countermeasures against misuse of tax treaties. In the introduction to this article, the author presents the phenomenon of treaty shopping, which is method of tax avoidance based on network of relationships between economic entities from different countries. Furthermore, the author points out that this fiscal fraud let some entrepreneur obtain abusive tax treaty benefits. Afterwards, the author focuses on the fact, that majority of the anti- treaty shopping provisions are international but there are also internal solutions in Switzerland, Germany and Canada. Thereafter, the author lists the legal acts, which regulate above- mentioned issues. Elaborating particular anti- abusive measures, the author concentrates on identities, similarities and differences between them.
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