This article forms part of a triptych, each panel of which is independent of 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 was published in EC Tax review 2009/6 and...

This article is the final part of a triptych, each panel of which is independent of 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 was published in EC Tax Review 2009/6...