The Shell Companies Directive: Un-shelling misuse of shell entities for improper tax purposes and implementing the Substance Test Executive Vice-President for an Economy that Works for People, Valdis ...
On December 22, 2021, the European Commission published proposals for a Directive which targets the perceived misuse of “shell” entities for tax purposes. The draft of the Directive proposes a common ...
EU Commissioner for Economy Paolo Gentiloni gives a press conference on global corporate taxation and shell entities in Brussels on 22 December 2021. [<a href="https ...
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