ATAD 3
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The concept ATAD 3 represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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ATAD 3
Resource Information
The concept ATAD 3 represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- ATAD 3
15 Items that share the Concept ATAD 3
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- The upcoming ATAD 3 substance rules : overview and first challenges
- ATAD3, over het kanon en de mug - deel 1
- Anpassung der "Unshell Directive" der EU (ATAD III) - Zweifel, Unklarheiten und kritische Anmerkungen
- De fiscale consequenties van ATAD3 bij dividendstromen en de gevolgen voor de Nederlandse deelnemingsvrijstelling
- Die „Unshell-Richtlinie“ gegen die missbräuchliche Nutzung von Briefkastenfirmen in der Europäischen Union (ATAD III) = Council Directive on rules to prevent the misuse of shell entities for tax purposes
- Entwicklungen im Europäischen Steuerrecht im zweiten Halbjahr 2021 : Die EU-Ratspräsidentschaft Sloweniens und Initiativen der EU-Kommission
- Entwurf der EU-Richtlinie gegen die missbräuchliche Nutzung von Briefkastenfirmen (ATAD 3) : Folgen der sog. Unshell-Initiative schon ab 2022
- Entwurf einer EU-Richtlinie gegen Briefkastengesellschaften : der Vorschlag im Überblick
- Substanz – Annäherungen an einen vielschichtigen Begriff : Ergebnisse eines Workshops in München
- The (un)intended consequences of the proposed Unshell Directive
- The CJEU's arm's-length standard and the Unshell Directive's 'rebuttal of the presumption' carveout
- The European Commission's proposal for a Directive on the misuse of shell entities for tax purposes
- The European commission's Unshell proposal : substantive or not?
- The Unshell Directive
- The draft EU ATAD 3 Directive : no tax benefits for international shell companies
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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/resource/2rs4rkghbno/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/2rs4rkghbno/">ATAD 3</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/resource/2rs4rkghbno/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/2rs4rkghbno/">ATAD 3</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>
