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Public Consultation on a Common EU-Wide System for Withholding Tax Claims on Dividend and Interest Payment

The EU Commission published a public consultation based on its initiative to introduce a common EU-wide system for withholding tax on dividend or interest payments, which includes a system for tax authorities to exchange...more

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

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

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