– see also Anti-avoidance; Tax avoidance schemes

Anti-abuse measures

Beneficial ownership

Commentary – Schwarz on Tax Treaties ¶25-300

Bona fide provisions, use of

Commentary – Schwarz on Tax Treaties ¶25-550 ; Schwarz on Tax Treaties ¶25-750

Channel approach

Commentary – Schwarz on Tax Treaties ¶25-500

Conduit companies

Commentary – Schwarz on Tax Treaties ¶25-300

Directive abuse

Commentary – Schwarz on Tax Treaties ¶22-450

Exclusion of tax-favoured entities

Commentary – Schwarz on Tax Treaties ¶25-450

Generally

Commentary – Schwarz on Tax Treaties ¶11-350 ; Schwarz on Tax Treaties ¶25-250 ; Schwarz on Tax Treaties ¶25-350

Judicial approaches

Commentary – Schwarz on Tax Treaties ¶25-850

Look-through rules

Commentary – Schwarz on Tax Treaties ¶25-650 ; Schwarz on Tax Treaties ¶25-700

Other approaches

Commentary – Schwarz on Tax Treaties ¶25-750

Procedural rules

Commentary – Schwarz on Tax Treaties ¶11-350 ; Schwarz on Tax Treaties ¶25-800

Proportionality

Commentary – Schwarz on Tax Treaties ¶11-350

Purpose provisions

Commentary – Schwarz on Tax Treaties ¶25-600

Subject-to-tax approach

Commentary – Schwarz on Tax Treaties ¶25-400

Tax base erosion

Commentary – Schwarz on Tax Treaties ¶11-350

US Treaty limitation on benefits

Commentary – Schwarz on Tax Treaties ¶25-700

Directive shopping

Commentary – Schwarz on Tax Treaties ¶22-450

General anti-avoidance rule

Commentary – Schwarz on Tax Treaties ¶25-200

Intermediaries

Commentary – Schwarz on Tax Treaties ¶25-050

Meaning of tax avoidance

Commentary – Schwarz on Tax Treaties ¶11-350 ; Schwarz on Tax Treaties ¶25-050

OECD Model, changes to commentary

Commentary – Schwarz on Tax Treaties ¶25-200

Ramsay doctrine

Commentary – Schwarz on Tax Treaties ¶25-050

Royalties

Commentary – Schwarz on Tax Treaties ¶18-200

Tax base erosion

Commentary – Schwarz on Tax Treaties ¶11-350

Thin capitalisation

Commentary – Schwarz on Tax Treaties ¶11-350

Treaty interaction with domestic legislation

Commentary – Schwarz on Tax Treaties ¶25-100

Treaty shopping

– see Treaty shopping