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.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have