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ATAD III: It is urgent to test this year the substance of holding companies in light of the shell entities directive

22/03/2022

Will the decision of the Member State of the holding company on whether it is a shell or nor, be followed by other involved Member States (State of shareholders and State of source of income flowing through the company)? Responding to a request from the European...

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Authors

Portrait ofMichel Collet
Michel Collet
Partner
Paris