Grâce Mfuakiadi

Grâce Mfuakiadi

Hogan Lovells

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Latest Posts › Anti Tax Avoidance Directive (ATAD)

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ATAD 3 or the importance of adequate substance

At its dawn, the ATAD 3 Proposal and its adverse tax consequences were considered by some as the demise of international investment and holding structures. Others pointed out the uncertainties surrounding key terms related to...more

8/9/2022  /  Anti Tax Avoidance Directive (ATAD) , EU , European Commission , International Tax Issues , Tax Avoidance , Tax Liability
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