The European Commission (the "Commission") published a draft Directive on 22 December 2021, known as the anti-tax avoidance Directive III ("ATAD III"), aimed at preventing the use of shell companies for tax evasion and...more
This article is produced by our European Tax team, which is part of our global Tax practice. Our series, "Understanding Tax", explores commercially relevant and recent changes to the international tax environment.
The last...more
5/14/2020
/ Austria ,
Beneficial Owner ,
BEPS ,
Cross-Border Transactions ,
European Court of Justice (ECJ) ,
Finland ,
Foreign Investment ,
Germany ,
Holding Companies ,
International Tax Issues ,
Ireland ,
OECD ,
Tax Treaty
This article is produced by our London Tax team, which is part of our global Tax practice. Our series, "Understanding Tax", explores commercially relevant and recent changes to the UK's tax code.
The UK as a holding and...more