We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Der Entwurf einer ATAD 3 – eine erste systematische Einordnung.
- Authors
Sendke, Thomas
- Abstract
The article discusses the draft of an ATAD 3 directive aimed at preventing tax avoidance through mailbox companies. The draft proposes that companies meeting certain criteria must report and demonstrate a minimum substance. Exemptions and legal consequences for companies are also being discussed. The proportionality of the measures and their compatibility with fundamental freedoms and Union fundamental rights are also being debated. It is emphasized that the fight against abuse only concerns "purely artificial structures" for tax evasion. The administrative burden for companies is also mentioned.
- Subjects
TAX evasion; CIVIL rights; MAILBOXES; LIBERTY; TAXATION
- Publication
Die Unternehmensbesteuerung (Ubg), 2022, Vol 15, Issue 9, p460
- ISSN
1865-7222
- Publication type
Article
- DOI
10.9785/ubg-2022-150903