Ireland:
Irish Tax Monitor
11 October 2023
Maples Group
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In this article, Lynn Cramer, discusses the draft EU ATAD 3
(UNSHELL) Directive which is described as targeting the misuse of
so-called "shell" entities for tax purposes. In
particular, Lynn looks at the uncertainties that exist in terms of
both the form and timing of the Directive and what businesses can
realistically do to prepare for eventual implementation.
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Originally Published by Finance Dublin
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