Proposition de directive sur les entités écran (ATAD 3) : à quoi bon ?

#Revue: FI, 4-2023, Novembre 2023

#Typeart: Éditorial

#Date: 15 oct. 2023

#Rubrique, ss-rubrique: Lutte contre la fraude et l’évasion fiscales, Transparence

#Mots-clés: Droit de l’Union européenne, Direction anti-évasion fiscale, ATAD 3, entités écran, proposition de directive, substance, évasion fiscale

#Num art: 01

#Titre-e: The Unshell draft directive : is it worth it ?#

#Résumé-e: Discussions have been resumed on the Unshell draft directive. Group entities managed and controled from abroad might experience difficulties in meeting the minimum substance requirements. The assessment made by the State of residence with respect to the substance would be binding on the source State for withholding tax purposes. That also might raise issues.#

(INV)##