Proposal for an EU Directive Laying Down Rules to Prevent the Misuse of Shell Entities for Tax Purposes (Unshell): Seven Steps towards Disgrace or Redemption

Type

Journal

Author

Popa, O.

Country

European Union

Published Date

February 21, 2022

Issue

European Taxation 2022 (Volume 62), No. 4

DOI

https://doi.org/10.59403/3jnp69c

Document

Go to Tax Research Platform

This note describes measures proposed by the European Commission on 22 December 2021 to prevent the misuse of shell entities (i.e. the Unshell Directive proposal).

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Proposal for an EU Directive Laying Down Rules to Prevent the Misuse of Shell Entities for Tax Purposes (Unshell): Seven Steps towards Disgrace or Redemption