Answers to parliamentary questions about conduit companies
On February 26, 2019, the Court of Justice of the European Union (‘CJEU’) rendered two important judgments (on the anti-abuse rules in the Parent-Subsidiary Directive (PSD) and in the Interest and Royalties Directive (IRD), and on the beneficial ownership concept in the IRD (hereinafter: the February 26 judgments: pdf below this article).