Recherche
S'identifier

Mensuel de janvier 2023 - Economie / Banques

go back Retour << Article précédent     Article suivant >>


The draft directive on “shell” entities: A game not worthing the candle?
“If you make 10,000 regulations you destroy all respect for the law” – Winston Churchill, 1949   By Yacine DIALLO and Pierre-Philip LEROUX-MOGA, Charles Russell Speechlys – Luxembourg (Avocats)*   One year has passed since the European Commission published a draft directive setting-out rules to prevent the misuse of so-called “shell entities” and we are still waiting for the final version to be enacted. This topic has been thickly discussed by tax practitioners in order to evaluate its potential impact on EU inbound and outbound investments structuring. It was initially envisaged for these new provisions to be effective as from 1st January 2024. Despite limited amendments formulated by the Committee on Economic and Monetary Affairs(1)...
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.
Generali Investements LU
Mazars.lu
AXA IM Luxembourg
Lamboley Executive Search
Lpea.lu
Sia Partners
NautaDutilh
VP Bank
Square management
Stibbe
Bearingpoint
Comarch
Fi&FO
Ernst&Young
Paragon
SOCIETE GENERALE Securities Services
Zeb Consulting
Allen & Overy
Pictet Asset Management
J. P. Morgan
Castegnaro
Loyens & Loeff
MIMCO Capital
Linklaters
DLA PIPER