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3 results for: petf atad 3
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EC follow-up proposal linked to non-EU shell entities published
By Rhiannon Kinghall Were
Since the European Commission (EC) stated its intention to widen the scope of the Unshell Directive (ATAD 3) to tackle non-EU shell...
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EU puts a lid on interest deductibility with offer of new equity tax allowance
By Rhiannon Kinghall Were
The European Commission (EC) has proposed a new tax incentive to encourage funding new investment by increasing capital. The objective of...
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ATAD 3: the writing on the wall for EU holding companies?
By Rhiannon Kinghall Were
The European Commission (EC) set out its ambitions for a 21st century tax system in May 2021. Since then, it has published a consultation...