The Resource The (un)intended consequences of the proposed Unshell Directive
The (un)intended consequences of the proposed Unshell Directive
Resource Information
The item The (un)intended consequences of the proposed Unshell Directive represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The (un)intended consequences of the proposed Unshell Directive represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The European Commission recently released a proposed new directive aimed at preventing tax avoidance through the use of shells. The author explains how the proposed directive ATAD 3 (the Unshell Directive) would work, and points out some of the consequences, intended and unintended, for taxpayers in the European Union, if and when ATAD 3 takes effect
- Language
- eng
- Extent
- 4 p.
- Label
- The (un)intended consequences of the proposed Unshell Directive
- Title
- The (un)intended consequences of the proposed Unshell Directive
- Language
- eng
- Summary
- The European Commission recently released a proposed new directive aimed at preventing tax avoidance through the use of shells. The author explains how the proposed directive ATAD 3 (the Unshell Directive) would work, and points out some of the consequences, intended and unintended, for taxpayers in the European Union, if and when ATAD 3 takes effect
- http://library.link/vocab/creatorName
- Kleefstra, S
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- IBFD Talking Points
- Series volume
- no. 19
- http://library.link/vocab/subjectName
-
- tax avoidance
- ATAD 3
- Unshell Directive
- certificate of residence
- compliance burden
- penalties
- outsourcing
- home office
- Label
- The (un)intended consequences of the proposed Unshell Directive
- Extent
- 4 p.
- Label
- The (un)intended consequences of the proposed Unshell Directive
- Extent
- 4 p.
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-unintended-consequences-of-the-proposed/sIgPCxzbrL4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-unintended-consequences-of-the-proposed/sIgPCxzbrL4/">The (un)intended consequences of the proposed Unshell Directive</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-unintended-consequences-of-the-proposed/sIgPCxzbrL4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-unintended-consequences-of-the-proposed/sIgPCxzbrL4/">The (un)intended consequences of the proposed Unshell Directive</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
