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A Study under Domestic Tax Law, Tax Treaties and EC Law in relation to Conduit and Base Companies
This study considers how tax authorities attempt to strike down international tax avoidance structures in particular those involving the use of conduit and base companies set up by third country residents for purposes of “treaty shopping” and “EC-Directive shopping”.
The book essentially focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance, on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other hand.
This book also considers the treaty based anti-avoidance measures such as beneficial ownership - requirement and limitation on benefits - provisions. This part of the study is truly comparative, analyzing the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, Switzerland, the United Kingdom and the United States.