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No white smoke on ATAD III proposal in 2023

27/12/2023

As a reminder, on 22 December 2021, the European Commission issued its proposal for a directive to prevent the abuse of shell entities for tax purposes (ATAD III proposal). After several amendments, the ATAD III proposal was adopted by the European Parliament...

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Authors

Portrait ofFrédéric Feyten
Frédéric Feyten
Managing Partner | Avocat
Luxembourg
Portrait ofAlejandro Dominguez
Alejandro Dominguez
Senior Counsel | Avocat
Luxembourg
Portrait ofDelphine Danhoui
Delphine Danhoui
Knowledge Lawyer | Avocat
Luxembourg