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of <h1>Third-country nationals can exploit bilateral tax treaties to claim benefits not intended for them</h1> Treaty shopping refers to the practice where residents of third countries exploit fiscal treaties between two contracting states to gain tax advantages. According to legal precedent, third-state nationals can claim treaty benefits unless expressly prohibited, provided municipal law implementation is complete. The concept allows individuals from non-treaty countries to access treaty benefits through strategic arrangements. For example, professors from third countries could claim tax exemptions under bilateral university agreements between other nations. This practice involves utilizing treaty provisions beyond their intended bilateral scope, enabling parties to access benefits they would not otherwise qualify for under direct bilateral arrangements.
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