WitrynaLast December 2024, the European Union issued a new draft directive, known as the Unshell Directive (or “ATAD 3”). The directive aims to prevent shell entity misuse for … WitrynaThe Economic Impact Assessment was produced by the OECD Secretariat in consultation with Inclusive Framework members, OECD Working Party No.2, other …

What the EU’s ‘Unshell’ Directive Means for Private Equity Firms

WitrynaThe EU “Unshell” Directive. It is now almost a year since the EU Council published a draft proposal for a new EU directive (“ATAD III”) on 22 December 2024, laying down rules to prevent the misuse of shell entities for tax purposes. This is another step in the EU strategy to tackle tax evasion and aggressive avoidance. Witryna5 kwi 2024 · Roadmaps and Inception impact assessments are no longer produced. Instead, all details of the upcoming initiative and its accompanying public consultation … how to reverse datevalue function in excel

Unshell - Taxation and Customs Union

WitrynaUnshell – Rules to prevent misuseof shell entities for tax purposes . Shell companies – or 'shells' – are entities that have no or minimal economic activity. ... This also makes it difficult to assess their overall presence, impact on tax revenue and various uses across the EU. Nevertheless, shells are generally understood to be corporate ... WitrynaAn Impact Assessment Board has been set up and it is doing a great deal of good work. more_vert. Powołano radę ds. oceny skutków, która robi naprawdę dużo dobrego. This is the impact assessment which was mentioned in the question. more_vert. Dokumenty te składają się na ocenę skutków, o której wspomniano w pytaniu. Witryna9 mar 2024 · Although ATAD 3 isn’t targeted at any specific member state, an impact assessment by the European Commission identifies member states with significant … northeast seattle veterinary clinic