European Commission Minimum Tax and Fighting the use of shell entities Briefing
European Commission Minimum Tax and Fighting the use of shell entities Briefing
Published on 27 Jan 2022
Richard van der Linden, Tax Partner Real Estate at PwC in Amsterdam, presented on the European Commission’s legislative proposal adopting the OECD agreement on minimum tax along with measures for fighting the use of shell entities for tax avoidance explained in the August briefing. Referred to as ‘ATAD 3’, the proposal if adopted could impact tax-related aspects of fund structuring and operation.