Contributed article

This browser is not actively supported anymore. For the best passle experience, we strongly recommend you upgrade your browser.

10/27/2023 12:00:00 AM

ATAD 3: EU crackdown on shell entities - is there any sign of life?

By James McCredie Rhiannon Kinghall Were

ATAD 3, also known as the Unshell directive, is an EU measure that will impose minimum substance requirements for holding companies. This...