EU AND INTERNATIONAL TAX POLICY – June 2022
The “Unshell Directive” under X-rays
The path towards the approval of the Unshell Directive is still sharp. Last June 13th, the European Parliament’s Committee on Economic and Monetary Affairs (Econ) stated that the thresholds provided by the Unshell Directive are too strict and should be softened to prevent the burden of proof from falling on too many companies. We are monitoring the process and in the meanwhile we wish to share an in-depth analysis of the current proposal.