ec.europa.eu/taxation_customs/communication-business-taxation-21st-century_en
ec.europa.eu/commission/presscorner/detail/en/ip_21_2430
mnetax.com/ambitious-eu-tax-agenda-includes-new-common-corporate-tax-base-proposal-44127
www.cms-lawnow.com/ealerts/2021/06/future-eu-directive-tackling-shell-companies-atad-3?cc_lang=en
ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12999-Tax-avoidance-fighting-the-use-of-shell-entities-and-arrangements-for-tax-purposes_en
www.arthurcox.com/knowledge/fighting-the-use-of-shell-entities-and-arrangements-for-tax-purposes/
www.cms-lawnow.com/ealerts/2022/01/atad-3-european-commissions-proposal-targeting-shell-companies?cc_lang=en
See also:
blog.macfarlanes.com/post/102h0ho/atad-3-the-writing-on-the-wall-for-eu-holding-companies
www.step.org/system/files/media/files/2021-08/step-paper-on-business-taxation-for-the-21st-century-in-particular-with-respect-to-shell-companies.pdf
www.step.org/sites/default/files/2021-08/step-response-on-the-european-commission-consultation-on-fighting-the-use-of-shell-entities-and-arrangements-for-tax-purposes.pdf
Update:
blog.macfarlanes.com/post/102hso8/ec-follow-up-proposal-linked-to-non-eu-shell-entities-published
www.jonesday.com/en/insights/2022/10/the-unshell-draft-directive–only-a-few-months-left-to-comply
ec.europa.eu/transparency/documents-register/detail?ref=COM(2022)554&lang=en
ec.europa.eu/info/sites/default/files/supranational_risk_assessment_of_the_money_laundering_and_terrorist_financing_risks_affecting_the_union_-_annex.pdf
camilleripreziosi.com/news/european-commission-publishes-its-updated-supranational-risk-assessment/
www.loyensloeff.com/insights/news–events/news/when-will-the-eu-ata-3-directive-impact-my-eu-entities-ny-office-snippet/
www.traverssmith.com/knowledge/knowledge-container/anti-tax-avoidance-directive-iii-eu-unshell-proposal/#page=1
www.macfarlanes.com/what-we-think/in-depth/2022/atad-3-unshell-directive/
www.europarl.europa.eu/news/en/press-room/20230117IPR67314/unshell-meps-adopt-position-on-legislation-to-clamp-down-on-shell-companies
www.europarl.europa.eu/news/en/press-room/20221128IPR58202/unshell-meps-adopt-position-on-legislation-to-clamp-down-on-shell-companies
tax.weil.com/insights/european-parliament-approves-atad-3-amendments-analysis/#page=1
www.cms-lawnow.com/ealerts/2023/01/atad-3-proposal-approved-by-the-european-parliament?cc_lang=en
Update_on_the_ATAD_3_Unshell_Directive_v2.pdf (algoodbody.com)
www.twobirds.com/en/insights/2023/global/atad-3-amended-by-eu-parliament
www.kinanis.com/Media/Uploads/Publications/Brochures%202022/March%202022/ATAD%203%20-%20The%20tompstone%20of%20shell%20entities.pdf
www.europarl.europa.eu/news/de/press-room/20230327IPR78511/new-eu-measures-against-money-laundering-and-terrorist-financing
www.stibbe.com/publications-and-insights/proposal-for-a-directive-to-prevent-misuse-of-shell-entities-atad-3-and
Tax Alert: Understanding the Unshell Directive – Penteris
Webcast: ATAD 3, what is the impact to your organization? – YouTube
ATAD 3: EU crackdown on shell entities – is there any sign of life? – Macfarlanes
www.macfarlanes.com/what-we-think/in-depth/2023/atad-3-eu-crackdown-on-shell-entities-is-there-any-sign-of-life/
www.grant-williams.com/how-do-you-solve-a-problem-like-inflation/?utm
data.consilium.europa.eu/doc/document/ST-10710-2023-INIT/en/pdf
www.euractiv.com/section/economy-jobs/opinion/time-for-the-council-to-shell-out-some-justice-and-fight-tax-avoidance/
data.consilium.europa.eu/doc/document/ST-16100-2023-INIT/en/pdf
cms-lawnow.com/en/ealerts/2023/12/no-white-smoke-on-atad-iii-proposal-in-2023?utm
