/triːti ʃɒpɪŋ/ – Phrase
Definition: việc sử dụng các hiệp định quốc tế để hưởng lợi ích mà không phải là bên tham gia chính thức của hiệp định đó.
A more thorough explanation: 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
Example: They are treaty shopping by taking advantage of a tax treaty which the US has negotiated.