TREATY SHOPPING


Meaning of TREATY SHOPPING in English

Where a national or resident of a third country seeks to obtain the benefit of a double tax agreement between two other countries by interposing a company or other entity in one or the other of them.

UNODC Money-Laundering terms English dictionary.      Английский словарь терминов управления ООН по отмыванию денег, преступности и наркотикам.