This article looks at the types of structures for non-resident taxpayers, including the use of tax treaties and the EC Parent-Subsidiary Directive to reduce tax liability, and the development of case law and legislation. In particular, the article provides an overview and analysis of the general anti-avoidance rule in the General Tax Code and the relationship between that rule and the anti-abuse rule in the Income Tax Act, which was introduced in 1994 to prevent abuse of tax treaties and the Parent-Subsidiary Directive.