• I. Anti-Treaty-Shopping Rule
  • A. Prerequisites
  • B. Legal Consequences
  • C. Case Law
  • D. Tax Planning After Hilversum II
  • II. Antiabuse Rule
  • A. Prerequisites
  • B. Legal Consequences
  • C. Case Law
  • D. Future Tax Planning
  • III. Relationship Between the Rules
  • IV. Implications of the EC Law
  • V. LOB Clauses in Tax Treaties
  • A. LOB Clauses in German Tax Treaties
  • B. LOB Clauses in U.S. Tax Treaties
  • VI. Conclusion