Tax Alert Stibbe: EU Commission presents proposals for directives aga
The EU war on tax avoidance continues…, Grahame Jackson (gibraltarlaw.com)
Minimum taxation of groups and shell entities: two new draft directives published by the European Commission (cms-lawnow.com)
www.loyensloeff.com/ch/en/news/european-commission-publishes-far-reaching-legislative-tax-proposals-n24383/
Dentons – EC Publishes proposal for a directive on Minimum Corporate Taxation
OECD publishes Pillar Two Model Rules for Domestic Implementation of 15% Global Minimum Tax | WTS Global
The European Commission presents its proposed directives to ensure a 15% minimum global tax rate and to counter the misuse of shell companies | Garrigues
EU Directive to tackle misuse of shell entities – Macfarlanes
International Tax: Pillar Two – EU Directive – Baker McKenzie InsightPlus
EU Directive ATAD 3 proposes new minimum substance rules against the use of shell companies | Insights | DLA Piper Global Law Firm
Dentons – News on the Anti Tax Avoidance Package
European Commission publishes legislative tax proposals | Loyens & Loeff (loyensloeff.com)
BTRAIN_Unshell_P7 (europa.eu)
Unshell (europa.eu)
COM_2021_565_1_EN_ACT_part1_v7.pdf (europa.eu)
Fair Taxation: end the misuse of shell entities (europa.eu)
EU Sets Pillar Two In Motion | Best Methods (bestmethodsblog.com)
www.traverssmith.com/knowledge/knowledge-container/eu-publishes-draft-directive-to-combat-misuse-of-shell-entities/
www.traverssmith.com/knowledge/knowledge-container/eu-publishes-draft-directive-to-combat-misuse-of-shell-entities/
www.dentons.com/en/insights/alerts/2022/january/18/paris-tax-alert-tax-substance-uncertainty-is-over-with-eu-commission-providing-objective-criteria
www.globalcompliancenews.com/2022/01/18/atad3-unshelling-the-european-union-23122021/#page=1
mnetax.com/eus-path-forward-on-global-minimum-tax-is-under-debate-46651
taxadviserseurope.org/blog/cfes-eu-tax-top-5-round-up-of-eu-tax-policy-news-17-january-2022/
www.cadwalader.com/brass-tax/index.php?nid=51&eid=199
riskandcompliance.freshfields.com/post/102hhtw/unshell-a-proposed-eu-directive-to-fight-the-misuse-of-shell-entities
ec.europa.eu/taxation_customs/news/commission-proposes-end-misuse-shell-entities-tax-purposes-within-eu-2021-12-22_en
ec.europa.eu/commission/presscorner/detail/en/qanda_21_6968
www.pwc.com/gr/en/pwc-ec-draft-directive-to-prevent-the-misuse-of-shell-entities.pdf
globaltaxnews.ey.com/news/2021-6418-european-commission-publishes-draft-directive-for-preventing-the-misuse-of-shell-entities-unshell
www.vda.pt/xms/files/05_Publicacoes/2022/Flashes_e_Newsletters/Flash_VdA_-_EU_Directive_proposal_to_prevent_the_misuse_of_shell_entities_for_tax_purposes.pdf
www.whitecase.com/publications/alert/atad-iii-tide-turning-shell-companies
wts.com/global/publishing-article/20210107-the-atad3-directive~publishing-article?language=en
www.strelia.com/en/insight/luxembourg-news-atad-3-directive–some-clarity-as-to-economic-substance
www.traverssmith.com/knowledge/knowledge-container/the-eu-unshelling-proposal-a-new-meaning-of-substance/#page=1
www.cadwalader.com/brass-tax/index.php?nid=52&eid=203
www.loyensloeff.com/ch/en/news/global-minimum-taxation-pillar-2-oecd-commentary-and-consultation-and-updated-draft-eu-directive-n25038/
blog.macfarlanes.com/post/102hkvw/pillar-two-the-latest-developments-from-the-oecd-and-eu
Update:
mnetax.com/atad-iii-comments-on-luxembourgs-view-of-the-draft-anti-tax-avoidance-directive-46975
insightplus.bakermckenzie.com/bm/tax/luxembourg-atad-iii-between-fair-objectives-and-uncertain-outcome
www.cms-lawnow.com/ealerts/2022/03/atad-iii-it-is-urgent-to-test-this-year-the-substance-of-holding-companies-in-light?cc_lang=en
www.vischer.com/en/knowledge/blog/anti-shell-directive-eu-cracks-down-on-shell-companies-39529/#page=1
www.vischer.com/en/knowledge/blog/anti-shell-directive-eu-cracks-down-on-shell-companies-39529/#page=1
www.algoodbody.com/files/uploads/news_insights_pub/ATAD3_Unshell_Directive_%E2%80%93_European_Commission_proposes_to_neutralise_the_misuse_of_shell_entities.pdf
www.plmj.com/en/knowledge/informative-notes/The-Unshell-Directive-Shell-companies/31961/
www.globalcompliancenews.com/2022/05/03/european-union-the-unshell-proposal140422/#page=1
eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52021PC0823
www.europarl.europa.eu/news/en/press-room/20220425IPR27811/global-corporate-tax-rate-meps-approve-commission-main-ideas-in-committee-vote
bakerxchange.com/rv/ff0090f4114d383fc0e9d66cb7409e55e586948d/p=9186125
www.macfarlanes.com/what-we-think/in-depth/2022/unpacking-pillar-two-eu-implementation/
www.macfarlanes.com/what-we-think/in-depth/2022/atad-3-what-are-the-consequences-of-being-a-shell/
www.loyensloeff.com/insights/news–events/news/enhanced-cooperation-eu-implementation-of-pillar-2-without-unanimity/
www.cms-lawnow.com/ealerts/2022/06/atad-3-amendments-are-you-ready-for-the-changes?cc_lang=en
insightplus.bakermckenzie.com/bm/tax/eu-no-unanimous-consensus-in-todays-eco-fin-council-meeting-to-approve-the-pillar-2-directive
data.consilium.europa.eu/doc/document/ST-8779-2022-INIT/en/pdf
blog.macfarlanes.com/post/102hso8/ec-follow-up-proposal-linked-to-non-eu-shell-entities-published
www.algoodbody.com/files/uploads/news_insights_pub/Update_on_the_%E2%80%98Unshell_Directive_-_European_Parliament_Proposes_Changes.pdf
www.burges-salmon.com/news-and-insight/legal-updates/atad-iii-view-from-outside-the-eu
www.engage.hoganlovells.com/knowledgeservices/news/atad-3-or-the-importance-of-adequate-substance
taxadviserseurope.org/project/cfes-tax-top-5-12-september-2022/
presse.economie.gouv.fr/09-09-2022-joint-statement-by-france-germany-italy-netherlands-and-spain/
blogs.pwc.de/de/german-tax-and-legal-news/article/233497/federal-ministry-of-finance-joint-statement-on-global-minimum-effective-taxation/
data.consilium.europa.eu/doc/document/ST-8779-2022-INIT/en/pdf
wts.com/global/publishing-article/20221015-pillar-two-top-up-tax-calculation-in-five-steps~publishing-article?language=en
www.freshfields.com/en-gb/our-thinking/our-podcasts/state-of-play-on-pillar-two/#page=1
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.cms-lawnow.com/ealerts/2022/11/atad-iii-where-is-it-heading-to?cc_lang=en
Update:
taxadviserseurope.org/project/cfes-tax-top-5-5-december-2022/
www.consilium.europa.eu/en/meetings/ecofin/2022/12/06/
www.loyensloeff.com/insights/news–events/news/atad3–investment-funds/
www.loyensloeff.com/insights/news–events/news/EU-set-to-implement-the-minimum-taxation-Pillar-Two-by-end-of-2023/
blog.macfarlanes.com/post/102i3dd/eu-council-agrees-minimum-tax-directive
www.consilium.europa.eu/en/press/press-releases/2022/12/12/international-taxation-council-reaches-agreement-on-a-minimum-level-of-taxation-for-largest-corporations/
insightplus.bakermckenzie.com/bm/tax/european-union-preliminary-agreement-reached-on-eus-pillar-2-directive
blogs.pwc.de/de/german-tax-and-legal-news/article/234948/eu-council-reaches-agreement-on-a-minimum-level-of-taxation-for-largest-corporations/
ec.europa.eu/commission/presscorner/detail/en/IP_22_7674
data.consilium.europa.eu/doc/document/ST-8778-2022-INIT/en/pdf
www.algoodbody.com/insights-publications/eu-agreement-reached-for-pillar-2-directive-and-commitment-to-pillar-1-rules-reaffirmedhttps://www.algoodbody.com/insights-publications/eu-agreement-reached-for-pillar-2-directive-and-commitment-to-pillar-1-rules-reaffirmed
wts.com/global/publishing-article/20221213-pillar-two-directive-is-coming-eu~publishing-article?language=en
sites-arendt.vuturevx.com/177/3436/december-2022/2022.12.15—nf-tax—min-taxation-pillar-2—extwebs.asp?sid=5bc8b9d2-b678-4d65-8e85-c9b111f44aec
www.loyensloeff.com/insights/news–events/news/eu-member-states-formally-adopted-directive-implementing-pillar-two/
www.macfarlanes.com/what-we-think/in-depth/2022/atad-3-unshell-directive/
whpartners.eu/news/eu-reaches-preliminary-agreement-on-the-pillar-2-directive-large-multinational-groups-of-companies-to-pay-a-minimum-tax-rate
c.spotler.com/ct/m17/k1/_DceuZdWJOYhNWZ4N7f5lGcy_DOeZIrMSyU8_WtWWuJyuIcmo103kEyPFeE6rslWLo-Jl8NQw0_shbAOpdupoQ/5ZPU2hZ2uVpBJgp
www.dlapiper.com/en-th/insights/publications/2022/12/global-tax-alert-european-union-reached-agreement-on-minimum-taxation-directive
www.europarl.europa.eu/news/en/press-room/20221128IPR58202/unshell-meps-adopt-position-on-legislation-to-clamp-down-on-shell-companies
www.europarl.europa.eu/news/en/press-room/20230117IPR67314/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
Update:
www.gov.ie/en/press-release/f344f-minister-mcgrath-launches-next-phase-of-consultation-on-eu-minimum-tax-directive/
blogs.pwc.de/de/german-tax-and-legal-news/article/236404/tax-insights-from-global-structuring-germany-publishes-pillar-two-discussion-draft/
www.ey.com/en_gl/tax-alerts/germany-federal-ministry-of-finance-publishes-draft-beps-2-0-pil
insightplus.bakermckenzie.com/bm/tax/germany-german-federal-ministry-of-finance-publishes-pillar-2-draft-implementation-law
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
(20) ATAD2 Tackling the challenge of preparing ATAD2 documentation – YouTube
ATAD 3: EU crackdown on shell entities – is there any sign of life? – Macfarlanes
See also:
bit.ly/33eqs35
