Yann Ricard

Yann Ricard

Goodwin

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Unshell Directive Proposal: How to Navigate New Substance Requirements

On 22 December 2021, the European Commission presented a proposal for a new directive to fight against the misuses of shell entities for improper tax purposes. This proposal has been issued to ensure that entities in the...more

1/10/2022  /  EU , European Commission , Member State , Proposed Rules , Reporting Requirements , Shell Corporations , Tax Benefits

European Commission’s Proposal to End the Misuse of Shell Entities for Tax Purposes within the EU

BACKGROUND - On 22 December 2021, the European Commission presented a proposal for a new directive to fight against the misuses of shell entities for improper tax purposes. This proposal has been issued to ensure that...more

1/3/2022  /  EU , European Commission , Member State , Shell Corporations , Tax Benefits , Tax Relief , Tax Returns , Withholding Tax
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