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ATAD 3 - EU initiative to dismantle mailboxes

Original: “ATAD 3 – EU-Initiative zum Abbau von Briefkästen”

The planned ATAD 3 Directive is intended to prevent abuse through the use of so-called “shell entities” for tax purposes. If the EU Commission’s draft of 22.12.2021 is implemented in this way, it will have a significant impact on tax structuring practice.

in: Handelsblatt online, Steuerboard, March 2, 2022
Authors: Dr. Hardy Fischer
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