This session focusses on the EU proposal for the Anti-Tax Avoidance Directive III ("ATAD") that concerns preventing the misuse of shell entities for tax purposes. The session will go through the timeline, scope, reporting obligations, tax consequences and potential penalties following the proposal.
Anti-Tax Avoidance Directive III - EU unshell proposal
Overview
Read the PDF of this publication below. Alternatively you can download to print, to save for later or for a different experience.
For the best reading experience on mobile we recommend downloading this PDF.
Download PDF