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The Professional Ethics of U.S. Tax Treaty Interpretation

Bogenschneider, Bret (2016) The Professional Ethics of U.S. Tax Treaty Interpretation Southern Journal of Business and Ethics, 8.

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Abstract

The use of tax treaties to obtain Double Non-Taxation for multinational firms as part of aggressive tax avoidance planning is not always ethical conduct for U.S. tax professionals. Under the guidance of the OECD, international standards of tax treaty practice are trending toward substantive methods of interpretation more typical of U.S. tax treaty drafting and interpretation. In a growing number of cases, the use of formalist planning techniques applying tax treaties without a substantive review may not constitute ethical attorney conduct. The interpretational methods underlying the use of tax treaties to obtain Double Non-Taxation are explained in detail. Although tax treaty interpretation is an art and not a science, thus rendering wide discretion to the tax planner, there are ethical boundaries in using tax treaties to achieve Double Non-Taxation.

Item Type: Article
Subjects : Law
Divisions : Faculty of Arts and Social Sciences > School of Law
Authors :
NameEmailORCID
Bogenschneider, Bretb.bogenschneider@surrey.ac.ukUNSPECIFIED
Date : 8 March 2016
Copyright Disclaimer : Copyright 2016 Southern Academy of Legal Studies in Business
Related URLs :
Depositing User : Symplectic Elements
Date Deposited : 08 Sep 2016 08:35
Last Modified : 11 Jul 2017 09:36
URI: http://epubs.surrey.ac.uk/id/eprint/812024

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