Skip to main content


Cross-border tax arbitrage arises where a transaction is subject to two or more countries’ differing tax regimes. Conflicts between the tax rules create unique opportunities for the parties to engage in profitable tax planning – opportunities that would not be available if the transaction occurred entirely domestically in one of the countries. These opportunities have been a growing feature of the multi-jurisdictional business world and have raised issues concerning whether and how countries, such as the United States, should respond. This Article examines cross-border tax arbitrage in the context of both domestic tax policy and of other international tax issues, and considers potential responses. It proposes an analytic framework for cross-border tax arbitrage based on specific case studies. The Article concludes by proposing a balancing test for determining the appropriate treatment of specific instances of cross-border tax arbitrage.


File nameDate UploadedVisibilityFile size
7 Sep 2022
7 MB



  • Subject
    • Banking and Finance Law

    • Business Organizations Law

    • Commercial Law

    • Contracts

    • Economics

  • Journal title
    • Boston College Law Review

  • Volume
    • 44

  • Pagination
    • 79-176

  • Date submitted

    7 September 2022

  • Keywords