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Technical Publications

Finance Dublin - Irish Tax Monitor

10 Oct 2023

In this article, Lynn Cramer, discusses the draft EU ATAD 3 (UNSHELL) Directive which is described as targeting the misuse of so-called "shell" entities for tax purposes.  In particular, Lynn looks at the uncertainties that exist in terms of both the form and timing of the Directive and what businesses can realistically do to prepare for eventual implementation.

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