Anti-Abuse Rules in International Tax Law and their Interactions

1. Introduction and Scope

Over the past few decades, the increasing complexity of international transactions and the globalization of economies have heightened the importance of robust anti-abuse measures serving as critical mechanisms within tax systems, both domestically and internationally, to prevent taxpayers from exploiting loopholes in tax laws to minimize their tax liabilities unfairly. The thesis explores the interplay between domestic anti-abuse measures and income attribution rules in light of S. 4international standards, analysing - through a comparative approach - diverse legislative schemes and case law to explore their harmonization for effective cross-border income taxation.

Chapter 2. outlines the core concepts of anti-abuse and income attribution rules in domestic and international contexts; it also analyses the OECD guiding principle and its codification in double tax treaties through anti-abuse provisions such as the Principal Purpose Test (PPT) and Limitation on Benefits (LOB) clauses. Chapter 3. delves into domestic anti-abuse frameworks while Chapter 4. focuses on income attribution rules in cross-border transactions. Finally, Chapter 5. evaluates the interacti...