Will Smith

Will Smith

White & Case LLP

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ATAD III: Is the tide turning on shell companies?

The European Commission (the "Commission") published a draft Directive on 22 December 2021, known as the anti-tax avoidance Directive III ("ATAD III"), aimed at preventing the use of shell companies for tax evasion and...more

2/3/2022  /  Anti Tax Avoidance Directive (ATAD) , Anti-Avoidance , Controlled Foreign Corporations , Corporate Taxes , EU , European Commission , International Tax Issues , Member State , OECD , Tax Reform
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