Whitepaper

On December 22, 2021, the European Commission published a draft Directive (link) to prevent the misuse of shell entities for improper tax purposes (hereafter referred to as "ATAD3"). ATAD3 should…

In recent years, the tax technology domain has gained more and more relevance. This development is not entirely unexpected, as national and international organizations are demanding more transparency from multinational…

Many EU Member States have adopted high penalties for DAC6 non-compliance, potentially resulting in severe fines in cases of under- and overreporting, especially for intermediaries lacking a structured compliance process.…

Disclosing parties in most EU Member States have survived the first two DAC6 reporting deadlines in 2021. Notably, however, published announcements have been made in multiple countries in recent weeks…