[ONLINE] ATAD 3 01 August

In 2021, the EU Commission published a proposal for a new EU Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending EU Directive 2011/16/EU. This proposal, typically referred to as the ‘Unshell Directive’ or ‘ATAD 3’, has been the subject of various discussions and speculation in the EU and its next steps are currently unclear.

The 2021 proposal focused on undertakings determined to be at risk of being found to lack minimal substance and used with the main objective of obtaining a tax advantage using three gateway criteria.

This session will examine the 2021 proposal, its contents and will include a summary of the developments in relation to ATAD 3 following the publication of the proposal in 2021.

Instructed by: Dr. Ian Zahra. in: Uncategorized

Seminar Description

In 2021, the EU Commission published a proposal for a new EU Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending EU Directive 2011/16/EU. This proposal, typically referred to as the ‘Unshell Directive’ or ‘ATAD 3’, has been the subject of various discussions and speculation in the EU and its next steps are currently unclear.

The 2021 proposal focused on undertakings determined to be at risk of being found to lack minimal substance and used with the main objective of obtaining a tax advantage using three gateway criteria.

This session will examine the 2021 proposal, its contents and will include a summary of the developments in relation to ATAD 3 following the publication of the proposal in 2021. In particular, the session will address the following:

• Scope of ATAD 3
• Gateway criteria
• Reporting obligations concerning minimum substance
• Presumption of minimum substance, rebuttal of the presumption and exemptions
• Tax treatment of shell entities

Qualifies for  2 CPE CORE hours under the core competency area.

Course Fee

The course fee is €50.00 Non-Members €45.00 For Members. The fee covers seminar participation and access to event resources. Login details will be provided closer to the date.

A receipt will be issued to all participants.

Event Resources

Participants will receive the event resources by email.

Additional Information

For more information, kindly use the following communication mediums:

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