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Domestic Antiavoidance Rules and Their Interplay with Tax Treaties

Tax avoidance and anti-abuse rules are among the main issues dealt with in international tax. Countries sign bilateral double tax treaties (DTT), among other things, to reduce double taxation imposed by both source and residence countries. Countries also sign DTTs to minimize tax avoidance that stems from multinational transactions. In 2003, the Organization for Economic Cooperation and Development (OECD) made the dual purposes of DTTs explicit by stating that the scope of a DTT is not only to prevent double taxation but also to prevent tax avoidance and evasion.