導どう管かん課か税ぜい

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.

• 導どう管かん課か税ぜいは、租そ税ぜい条じょう約やくの濫らん用ようを防ふせぐための制せい度どの一ひとつです。

  Conduit taxation is one of the systems to prevent abuse of tax treaties.