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European Union - Limitation on Benefits Clauses and EU Law

Country:
European Union
Author:
J. Calejo Guerra
Issue:
European Taxation, 2011 (Volume 51), No 2/3
Published:
25 January 2011
Limitation on Benefits clauses have been a feature of tax treaties entered into by the United States and various Member States in recent decades in an effort to prevent treaty shopping. In this article, the author examines their compatibility with EU law through an analysis of existing ECJ case law. After concluding that LOB clauses are in violation of EU law, the consequences of such incompatibility are analysed.
 
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