Avoidance
Anti-abuse measures
Beneficial ownership
Bona fide provisions, use of
Channel approach
Conduit companies
Directive abuse
Exclusion of tax-favoured entities
Generally
Judicial approaches
Look-through rules
Other approaches
Procedural rules
Proportionality
Purpose provisions
Subject-to-tax approach
Tax base erosion
US Treaty limitation on benefits
Directive shopping
General anti-avoidance rule
Intermediaries
Meaning of tax avoidance
OECD Model, changes to commentary
Ramsay doctrine
Royalties
Tax base erosion
Thin capitalisation
Treaty interaction with domestic legislation
Treaty shopping