Recherche
S'identifier

Mensuel de janvier 2022 - Economie / Banques

go back Retour << Article précédent     Article suivant >>


The EU Commission releases a new set of proposed measures in its fight against anti-tax avoidance (ATAD 3)
By Pierre-Régis DUKMEDJIAN, Nadejda GIRLEANU, Eleonore DELVILLE, Simmons Simmons Luxembourg LLP   On 22 December 2021, the European Commission published a proposal for a directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU(1) (also known as ATAD 3 and referred to in this article as “the Draft Directive”).   According to the Explanatory Memorandum which accompanies it, the Draft Directive aims to identify certain schemes used for the purposes of tax avoidance or tax evasion. These schemes concern the setting up of undertakings within the European Union (“EU”) which are supposed to have an economic activity but do not carry out any actual economic activities. Rather, they are...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
NautaDutilh
SOCIETE GENERALE Securities Services
Square management
Fi&FO
Castegnaro
DLA PIPER
Ernst&Young
Comarch
AXA IM Luxembourg
J. P. Morgan
Mazars.lu
Loyens & Loeff
Stibbe
Paragon
MIMCO Capital
VP Bank
Generali Investements LU
Bearingpoint
Linklaters
Lamboley Executive Search
Lpea.lu
Sia Partners
Zeb Consulting
Allen & Overy
Pictet Asset Management