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Future EU Directive tackling shell companies - ATAD 3

11/06/2021

Background Gradually, economic substance has become a key element in an international context and is relevant for the application of national tax laws and double tax treaties and avoid the application of national anti-abuse rules. Accordingly, taxpayers are required...

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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