|Author (Person)||de Graaf, Arnaud, Evers, Maikel|
|Series Title||EC Tax Review|
|Series Details||Vol.19, No.5, October 2010, p188-198|
|Publication Date||October 2010|
|Content Type||Journal | Series | Blog|
This article forms part of a triptych, each panel of which is independent of but also complements the other two. The theme of the triptych is what measures are possible – and impossible – in combating conduit arrangements under EU law. The first panel was published in EC Tax Review 2009/6 and deals with the issue of when Member States – specifically in their capacity as source state – can deny advantages to conduit companies under EU law. In this second panel, we outline the measures that four large Member States have introduced in order to combat dividend tax-saving arrangements involving conduit companies. In the third and final panel to be published in EC Tax Review 2010/6, the authors will make recommendations to the Member States as regards the tools that they can use to combat conduit arrangements.
|Countries / Regions||Europe|