{"id":7889,"date":"2023-02-23T08:53:34","date_gmt":"2023-02-23T07:53:34","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=7889"},"modified":"2023-04-17T14:00:02","modified_gmt":"2023-04-17T12:00:02","slug":"the-unshell-directive-recent-developments-in-the-legislation-draft-defining-the-requirements-for-economic-substance","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-unshell-directive-recent-developments-in-the-legislation-draft-defining-the-requirements-for-economic-substance\/","title":{"rendered":"The \u201cUnshell\u201d Directive: Recent developments in the legislation draft defining the requirements for economic substance"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Amendments to the draft EU Directive on the minimum requirements for the economic substance of entities (undertakings) established in the EU (the \u201cDirective\u201d), which were approved by the European Parliament in a modified version on 17 January 2023, were published in January 2023. The Directive is intended to set the rules to prevent the use of shell companies, i.e. entities without sufficient economic substance, to obtain a more favorable tax regime for certain types of income. <\/p>\n","protected":false},"author":117,"featured_media":7890,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[32,7,8],"class_list":["post-7889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-international-taxes","tag-eu","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7889","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=7889"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7889\/revisions"}],"predecessor-version":[{"id":8130,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7889\/revisions\/8130"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7890"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=7889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=7889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=7889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}