Posts by author: Lukáš Kruchňa

Tax 

“Unshell” Directive discussed in EU Council

With the change in the EU Council Presidency, discussions on the parameters of the EU directive to define minimum requirements for the economic substance of entities established in the EU (the “Directive”) have… 

Tax 

The “Unshell” Directive: Recent developments in the legislation draft defining the requirements for economic substance

Amendments to the draft EU Directive on the minimum requirements for the economic substance of entities (undertakings) established in the EU (the “Directive”), which were approved by the European Parliament in …