Unshell Directive News Today

Finance - A third of companies worldwide (34%) anticipate a significant increase in their group’s global effective tax rate, as a result of the implementation of

Allen & Overy partner Ishtar Sancho discusses the main tax trends in Spain over the past year and the impact of directives introduced to combat tax avoidance in the national and international tax systems, such as the Base Erosion and Profit Shifting proje

Ricardo Lopez Rubio of KPMG Abogados provides an insight into the alternative investment industry and considers the impact of prospective tax changes

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...

EU member state governments should finally make progress on the EU's Unshell directive that is aimed at clamping down on tax avoidance tactics, argue Paul Tang, Gilles Boyer, and Ernest Urtasun.

The Association of the Luxembourg Fund Industry holds its European Asset Management Conference on 21-22 March 2023. 

The European Parliament has today adopted a near-unanimous position on the proposed European legislation intended to prevent tax evasion by establi

A draft European Union ("EU") Directive tackling the use of shell entities for tax purposes is currently being negotiated, with potential corrective measures to be considered.

RONALD ATTARD, country-managing partner for EY Partheneon, argues that Malta needs to rediscover what truly makes it ‘attractive’, to foreign investors and residents alike

Luxembourg continues to be a global leader as a platform for international business, investment funds and cross-border financing.