Online course Anti-tax avoidance Directive on the abusive use of shell companies (ATAD3)

Inhoud

On 22 December 2021 the European Commission released the draft directive ‘laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU’ (ATAD 3). Essentially the directive addresses the misuse of shell entities (‘letter box companies’) for improper tax purposes and may have substantial impact on the service offerings of trust service providers. The proposal should ensure that entities in the European Union that have no or minimal economic activity are unable to benefit from any tax advantages and do not place any financial burden on taxpayers.

The directive essentially proposes that companies that don’t meet certain minimum substance requirements, (a) will be denied tax benefits derived from EU directives (e.g. parent subsidiary directive, interest and royalty directive) and double tax treaties between EU member states and (b) information will be exchanged.

Onderwerpen

The following topics amongst others will be addressed:

  • Reasons for introduction of the directive
  • Requirements for being considered not having sufficient substance
  • Consequences of having insufficient substance
  • Potential impact on taxpayers and trust offices
  • Potential impact on tax Integrity procedures/protocols

Planning

Thursday 15 september
10:00-12:00 hrs

 

Inschrijven

Ja, ik wil me inschrijven voor Online course Anti-tax avoidance Directive on the abusive use of shell companies (ATAD3) te Online webinar. De factuur à €195 excl. VAT ontvang ik kort voor de startdatum van de cursus.

Praktisch

Datum, tijd en locatie
Donderdag 15 september 2022
10.00 uur - 12.00 uur
Online webinar
Prijs

Prijs: €195 excl. VAT

Betaling: You will receive the invoice short before course date.

Accreditatie
  • pe hqHQ: 2 PE-punten
Docent(en)

Vragen

Heeft u vragen over deze opleiding? Ik beantwoord ze graag voor u. Ik denk ook graag mee over een maatwerkcursus of volledig programma voor uw kantoor.

J. Wijnen
J. Wijnen

 +31 6 10 89 85 04
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