Important Disclaimer

Treaty shopping is a legal tax planning strategy that involves structuring transactions to take advantage of favorable tax treaty provisions. However, it is a controversial practice that has been subject to increased scrutiny by tax authorities worldwide. While treaty shopping itself is not illegal, aggressive or abusive arrangements may be challenged under general anti-avoidance rules (GAAR), principal purpose test (PPT) provisions, or specific anti-treaty shopping measures implemented by various jurisdictions.

TreatyHopper provides an upper bound estimate of potential tax savings through treaty shopping optimization. The results should not be considered as tax, legal, or financial advice. Tax laws and treaty provisions vary by jurisdiction and are subject to change. For more accurate estimates and comprehensive analysis, consider upgrading to TreatyHopper+, which provides advanced risk assessment, AI-driven analysis, and real-time treaty updates. You should consult with qualified tax professionals and legal advisors before implementing any tax planning strategies. TreatyHopper does not guarantee the accuracy, completeness, or applicability of any information provided, and shall not be liable for any decisions made based on this information.