{"id":6479,"date":"2022-01-26T11:27:08","date_gmt":"2022-01-26T10:27:08","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=6479"},"modified":"2023-03-03T13:44:32","modified_gmt":"2023-03-03T12:44:32","slug":"proposed-eu-directive-regarding-minimum-substance-requirements","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/proposed-eu-directive-regarding-minimum-substance-requirements\/","title":{"rendered":"Proposed EU directive regarding minimum substance requirements"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 22 December 2021, The European Commission published a proposal for a new directive laying down rules to prevent the misuse of so called \u201cshell\u201d entities (empty shells without economic substance) for tax purposes. The proposal also contains amendments to the Directive on administrative cooperation in the field of taxation (DAC) allowing for automatic exchange of information about entities at risk. The new rules should be implemented into national law by 30 June 2023 and should come into effect on 1 January 2024.<\/p>\n","protected":false},"author":117,"featured_media":6480,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[693,32,7,8],"class_list":["post-6479","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-taxes-in-real-estate-industry","tag-international-taxes","tag-eu","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6479","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=6479"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6479\/revisions"}],"predecessor-version":[{"id":6483,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6479\/revisions\/6483"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/6480"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=6479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=6479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=6479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}