Treaty shopping allows third country residents to invoke bilateral treaty benefits where domestic implementation permits, absent contrary provisions. The concept of treaty shopping describes a third State resident seeking benefits under a bilateral fiscal treaty; if necessary municipal implementation of ... Summary
Treaty shopping allows third country residents to invoke bilateral treaty benefits where domestic implementation permits, absent contrary provisions.
The concept of treaty shopping describes a third State resident seeking benefits under a bilateral fiscal treaty; if necessary municipal implementation of treaty provisions is carried out, nationals of third States may claim the treaty rights or be subject to its obligations unless an express or implied contrary provision exists, exemplified by visiting professors claiming tax exemptions after domestic legal changes.
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