ATAD III

ATAD III The Directive Proposal for Reporting Requirements Applicable to Shell Companies

ATAD III Knocking on Luxembourg’s Door: The Directive Proposal for Reporting Requirements Applicable to Shell Companies   On 22 December 2021, the European Commission published a proposal for a Directive introducing rules against the use of shell companies in the European Union (Directive 2021/0434, hereafter the “Proposal”). The Proposal is also known in practice as …

ATAD III The Directive Proposal for Reporting Requirements Applicable to Shell Companies Read More »