Lynn Cramer’s articles from Maples Group are most popular:
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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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