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Will Unshell be washed away? An uncertain future for ATAD 3 - the EU s tax proposal on shell entities | Allen & Overy LLP
The European Commission put forward a proposal in 2021 to tackle shell entities (known as ATAD 3). Despite widespread support for the concept, reaching agreement on the technical.
Benjamin angel
Allen overy
Swedish presidency of the council
Spanish presidency of the council
Committee on economic
European commission communication on business taxation
European parliament
European commission
Monetary affairs
Unshell directive
Spanish presidency
Anti tax avoidance
Anti tax avoidance directive
Business taxation
Member states
Swedish presidency
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