Updates on the Proposed EU Directive on Shell Entities - ATAD III
On 17 January 2023, the EU parliament approved an amended version of the directive laying down rules to prevent the misuse of shell entities for tax purposes, the so-called Anti-Tax Avoidance Directive 3 ("ATAD 3"), which is sometimes more fittingly referred to as the 'Unshell Directive'.
Authors
Janice Copperstone
Director – Trustee and Corporate Services
jcopperstone@tridenttrust.com +356 21 434 525Marilena Stylianou
Senior Manager – Client Accounting & Banking Department
mstylianou@tridenttrust.com +357 258 20 650Kaj Wouters
Managing Director
kwouters@tridenttrust.com +352 26 30 28 48Bertrand Party
Director - Corporate Services
bparty@tridenttrust.com +352 26 30 28 48Latest News
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