Combatting Abuse by Conduit Companies The Doctrine of Abuse under EU Law and Its Influence on Tax Treaties
| Authors |
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|---|---|
| Publication date | 08-2021 |
| Journal | European Taxation |
| Volume | Issue number | 61 | 8 |
| Pages (from-to) | 329-342 |
| Organisations |
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| Abstract | In this article, the authors address the consequences of EU anti-abuse provisions and the EU anti-abuse principle on conduit companies and the application of tax treaties. Mainly due to the Danish cases, more guidelines are gradually being derived from case law in order to assess whether there is abuse in conduit situations. Those guidelines will probably also be important in applying tax treaties, for various reasons. |
| Document type | Article |
| Language | English |
| Related publication | Bestrijding van misbruik door doorstromers |
| Published at | https://research.ibfd.org/#/doc?url=/collections/et/html/et_2021_08_e2_1.html |
| Downloads |
European Union - Combatting Abuse by Conduit Companies - IBFD
(Final published version)
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