The new anti-avoidance directive - EU measures on holding/shell companies (gated)
20 January 2022On 21 December 2021 the European Commission published a draft Directive designed to target EU based shell entities that do not meet a minimum substance threshold.
This reflects a renewed interest in tackling the use of such entities and was widely feared as a tightening of the screw on the use of holding companies in the EU. In this session we highlighted the key requirements and how to navigate the potential consequences as a result of these changes.
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