noun
conduit taxation
A technical term in international tax law referring to the taxation of income routed through an intermediary entity (a conduit) in a third country.
導管課税は、租税条約の濫用を防ぐための制度の一つです。
Conduit taxation is one of the systems to prevent abuse of tax treaties.
Compound of 導管 (conduit) and 課税 (taxation). The exact origin is uncertain; it is a modern technical term likely coined in legal or economic contexts.