Great Fund Insights: ATAD 3, a new proposal to target the misuse of shell entities in the EU

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As previously announced, in the context of its ongoing fight against tax evasion and despite the as yet unknown impact of ATAD 1 and ATAD 2 on the EU market, on 22 December 2021 the European Commission published a proposed Directive targeting aggressive tax planning techniques linked to the use of shell companies; the proposed directive is being referred to as “Unshell” or ATAD 3 (the Proposed Directive).

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