WitrynaTo ensure sustainable public finances under the exceptional circumstances imposed by the COVID-19 pandemic, in December 2024 the European Commission presented a directive on preventing shell companies from misusing their structure for …

IMPACT ASSESSMENT - Tłumaczenie na polski - bab.la

WitrynaThe EU “Unshell” Directive. It is now almost a year since the EU Council published a draft proposal for a new EU directive (“ATAD III”) on 22 December 2024, laying down rules to prevent the misuse of shell entities for tax purposes. This is another step in the EU strategy to tackle tax evasion and aggressive avoidance. Witryna20 sty 2024 · Takes note of the Council of Europe’s ongoing study on the assessment of the concrete implementation and effective application of the fourth Anti-Money Laundering Directive in the Member States, as requested by the Commission; calls on the Commission to publish the Council of Europe’s evaluation reports on the Member … rear bumper 1962 chevrolet k10

Podnosh Impact Assessment

WitrynaThis is often referred to as the “Unshell initiative." ... Besides the tax consequences, the information on all entities in scope of the reporting obligation under the directive would be exchanged automatically between EU member states' tax authorities, regardless of whether or not these entities were able to rebut the presumption and whether ... Witrynalocated for the purpose of applying the calculations in Chapter s 2-5, which are needed to give effect to the jurisdiction-by-jurisdiction approach. As noted in the Preamble to the … WitrynaUnshell – Rules to prevent misuseof shell entities for tax purposes . Shell companies – or 'shells' – are entities that have no or minimal economic activity. ... This also makes it difficult to assess their overall presence, impact on tax revenue and various uses across the EU. Nevertheless, shells are generally understood to be corporate ... rear bumper 2001 ford f150