ATAD3 (Unshell) – Directive laying down rules to prevent the misuse of shell entities for tax purposes

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At the end of 2021 The European Commission published a draft of the so-called ATAD3 Directive, laying down rules to prevent the misuse of shell entities for tax purposes (the so-called "Unshell" initiative). The Directive is expected to enter into force on January 1, 2024.