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Abstract:
This article forms part of a triptych, 'Shopping for tax advantages: what can (and cannot) be done to prevent it', each panel of which is independent 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 deals with the issue of when Member States – specifically in their capacity as source state – can deny advantages to conduit companies under EU law. The second panel outlines the kinds of measures that Member States have introduced to combat conduit arrangements. These ‘antishopping’ measures will be considered in the light of the EU doctrine regarding abuse. The final panel makes recommendations to the Member States as regards the tools that they can use in combating conduit arrangements.
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