ATAD3 - The Unshell Directive: An overview of the latest developments
STATUS UPDATE AS PER NOVEMBER 2023 Latest developments indicate a removal of ATAD 3 from the Ecofin agenda for the November meeting. The...
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Marnix Meijer
- Feb 23, 2023
- 3 min
The Effects of the Principal Purpose Test on Tax Treaties
A new general anti-tax avoidance measure was introduced in the world of tax treaties in 2019 as a part of the Multi-Lateral Instrument...
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