Comparative law notes
In Brazil, the English expression "treaty shopping" is used.
treaty shopping
substantivo
full
treaty shopping
noun
Definitions of treaty shopping
the act of forming a company in a country where the owners do not live in order to benefit from a double taxation treaty (=an agreement between two countries to prevent taxpayers being liable for tax on the same amount under both tax systems) between the home country and the other country
They are treaty shopping by taking advantage of a tax treaty which the US has negotiated.