Here are some pictures showing related to the abuse of Tax Treaty:
Picture 1 : Transactions scheme that has no economic substance
Picture 2 : Transactions with the structure/ scheme of legal format is different with its economic substance (Ship to Bill to)
Picture 3 : Loan Transactions Scheme (Normally)
Picture 4 : Loan Transactions Scheme Using Treaty Shoping
Picture 5 : Conduit Company







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