treaty shopping
C2CEFR level
90/100Rarity: very rare
TechnicalRegister
The routing of investment through an intermediary jurisdiction purely to access favourable double-tax treaty benefits.
The limitation-on-benefits clause was drafted precisely to shut down treaty shopping.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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