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. View sample chapter    |    View table of contents 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.

Main Contents

• Part One: The use of Conduit & Base Companies in International Tax Planning.
• Part Two: Prevention of Abuse under Belgian Domestic Law.
• Part Three: Conduit & Base Companies Prevention of Abuse under Belgian Tax Treaties.
• Part Four: Conduit & Base Companies Prevention of Abuse under Community Law.

Luc De Broe is a professor of tax law at the Katholieke Universiteit of Leuven and practices international tax law with Stibbe in Brussels.

The mission of the International Bureau of Fiscal Documentation is: “[T]o maintain a knowledge centre providing information about and explanations of international taxation and promoting the study of taxation in general” (Art. 2 of the articles of association). True to this mission, and aware that access to doctoral theses is often limited, IBFD has taken the initiative to make available to a wider public a series of books based on doctoral research, meeting the highest academic standards.

Only contributions that enhance the international academic tax debate are accepted. In order to ensure high quality, every thesis published in this series has been reviewed by academic members of the Board of Trustees, senior IBFD research staff or prominent tax academics worldwide. The series aims to cover all aspects of comparative and international taxation, not only in respect of income tax, but also in respect of VAT and of inheritance, estate and gift taxes.

• Vol. 1 - The Concept of Income: A Multi-Disciplinary Analysis

      by Kevin Holmes

• Vol. 2 - Taxing Portfolio Income in Global Financial Markets

      by Doron Herman

• Vol. 3 - Free Movement of Persons and Income Tax Law

      by Servaas van Thiel

• Vol. 4 - Advance Tax Rulings and Principles of Law

      by Carlo Romano

• Vol. 5 - Arbitration under Tax Treaties

      by Mario Züger

• Vol. 6 - E-Commerce and Source-Based Income Taxation

      by Dale Pinto

• Vol. 7 - Interpretation of Tax Treaties under International Law

      by Frank Engelen

• Vol. 8 - Taxation of Investment Funds in the European Union

      by Tomi Viitala

• Vol. 9 - Taxation of Cross-Border Partnerships

      by Jesper Barenfeld

• Vol. 10 - Taxation of International Performing Artistes

      by Dick Molenaar

• Vol. 11 - Dispute Resolution under Tax Treaties

      by Zvi Daniel Altman

• Vol. 12 - Income from International Private Employment

      by Frank Pötgens

• Vol. 13 - Taxation of Investment Derivatives

      by Antti Laukkanen

• Vol. 14 - International Tax Planning and Prevention of Abuse

      by Luc De Broe

• Vol. 15 - EC Law Aspects of Hybrid Entities

      by Gijs Fibbe

• Vol. 16 - EU VAT System and the Internal Market

      by Rita de la Feria

• Vol. 17 - Formulary Apportionment for the Internal Market

      by Stefan Mayer

• Vol. 18 - Cross-Border Consumption Taxation of Digital Supplies
  by Pernilla Rendahl
• Vol. 19 - EC Law and the Sovereignty of the Member States in Direct Taxation

      by Dr Mathieu Isenbaert