Print this page

Friday, 24 December 2021

The ATAD3 Directive – The crackdown on EU ‘Shell entities’

The ATAD3 Directive – The crackdown on EU ‘Shell entities’

On 22 December 2021, the European Commission published the anticipated ATAD3 proposal, further cracking down on the use of shell entities in the European Union. Steven Vijverberg and Dennis Kamps wrote about this far-reaching tax proposal. Please click here to read the full article.

Steven Vijverberg

Senior associate

Dennis Kamps

Associate

Ivo Kuipers

Partner