WebJun 27, 2024 · Proposed amendments to ATAD 3. In December 2024, the European Commission published the anticipated ATAD3 Directive (“Directive"), further cracking … WebFeb 23, 2024 · In December 2024, the European Commission released its proposal for a new Directive 1 (referred to as ATAD 3, hereafter the draft Directive) that targets so-called “shell” entities, i.e., undertakings with no or minimal economic activity, used as instruments of tax evasion or tax avoidance. While the draft Directive may still be subject to ...

ATAD-3, the new EU Directive to tackle the misuse of shell

WebThe European Parliament proposes significant amendments to the Anti-Tax Avoidance Directive, commonly known as #ATAD3, which aims at preventing the misuse of shell … WebDec 9, 2024 · Luxembourg. 24.01.2024. On 17 January 2024, the European Parliament ( EP) approved almost by unanimity the proposal for a Council directive laying down rules to prevent the misuse of shell entities for tax … minh anh logistics

ATAD3:

WebJun 27, 2024 · Proposed amendments to ATAD 3. In December 2024, the European Commission published the anticipated ATAD3 Directive (“Directive"), further cracking down on the use of shell entities in the European Union. Recently, the European Parliament (“EP”) published a draft report that contains proposed amendments to the Directive. This report ... WebDec 31, 2024 · One of the projects announced by the European Commission was the release of a draft proposal setting out union rules to neutralise the misuse of shell entities for tax purposes, so called anti-tax avoidance Directive 3 (" ATAD 3 "). In this respect, the European Commission has published its draft Directive on 22 December 2024. WebATAD 3 in the nutshell The EU Commission’s proposal for a council directive (the “Directive”) laying down rules to circumvent the misuse of so-called “shell entities” was … minhang crosspoint high school