The presentation highlights the key approaches taken by the U.S. and the OECD to combat treaty shopping techniques and highlights key differences between those approaches.
Anti-Treaty Shopping: A Comparative Analysis of the U.S. and OECD Model Tax Conventions
1. Anti-Treaty Shopping A Comparative Analysis of the U.S. and OECD Model Tax Conventions Duke University Sanford School of Public Policy - International Tax Program Presented By: Festus Akunobera, Esq. Partner, East Legal Services, Uganda akunobera@taxation.east.co.ug January 22, 2010