Spain: Law 11/2021 implementing ATAD and other measures against fraud | Hogan Lovells

Spain: Law 11/2021 implementing ATAD and other measures against fraud | Hogan Lovells

[co-author: María Santana] The Spanish Parliament has lastly accepted Law 11/2021, of 9 July, on measures to stop and combat against tax fraud (“Law 11/2021”) which implements a number of points of... Read more »
ATAD 3: the writing on the wall for European holding companies?

ATAD 3: the writing on the wall for European holding companies?

The European Commission (EC) set out its ambitions for a twenty first century tax system in May 2021. Since then, it has printed a session round the use of shell corporations in... Read more »
ATAD 3: the writing on the wall for European holding companies?

Lower House of German Parliament adopts ATAD Implementation Act and Corporate Tax Modernisation Act

Shortly earlier than the top of the present legislative interval, the decrease home of the German parliament (Bundestag) handed two vital tax payments: on 21 May 2021 each the ATAD Implementation Act... Read more »