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 details of the Unshell Directive has proved...more
Across the world, governments are increasingly focusing on using tax measures to address ESG issues. In the UK, whilst it may not have been front and centre of the Chancellor’s speech on Budget Day, you don’t have to look too...more