The Unshell Directive Proposal in a nutshell: Open questions
The paper analyses the recent European Commission's Proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU, commonly referred to as the Unshell Directive Proposal. The author firstly identifies the features o...
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| Format: | Article |
| Language: | English |
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Institute of Comparative Law, Belgrade
2022-01-01
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| Series: | Strani pravni život |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0039-2138/2022/0039-21382204367Q.pdf |