Some observations on the 2007 communication from the Commission: ‘The application of anti–abuse measures in the area of direct taxation within the EU and in relation to third countries - EC Tax Review View Some observations on the 2007 communication from the Commission: ‘The application of anti–abuse measures in the area of direct taxation within the EU and in relation to third countries by - EC Tax Review Some observations on the 2007 communication from the Commission: ‘The application of anti–abuse measures in the area of direct taxation within the EU and in relation to third countries 17 3 EC Tax Review