The article discusses how companies moving money between different countries can use tax laws to their advantage. It looks at how profits are taxed when they are sent from one company to another, and how this can lead to issues like being taxed twice or not at all. The author examines different types of transactions, like fake profit distributions and payments on loans, and how they are treated under international tax laws. The main focus is on tax treaties and EU tax laws, with a general look at how different countries handle these situations. The article is useful for tax professionals and researchers worldwide.