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The EU’s Unshell Directive — Orbitax Expert Corner
On 22 December 2021 the European Commission presented the proposal for a Council Directive no. COM(2021) 565 final laying down rules to prevent the misuse of shell entities in order to obtain tax advantages within the EU (the “Directive”). The proposed measures envisage a seven-step analysis that is intended to be a serious deterrent against ...
CountryEuropean Union- Author(s)Paolo Ludovici, Partner at Gatti Pavesi Bianchi Ludovici.Francesca Marangoni, Associate at Gatti Pavesi Bianchi Ludovic.
- Updated14 March 2022
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