Systematic Considerations Concerning the EU’s Proposal of the Unshell Directive

Abstract

To contribute to fair and effective taxation and ensure the smooth functioning of the internal market, the Commission recently proposed a directive to prevent the abuse of legal persons without minimal economic activity to take advantage of tax benefits (Unshell Directive). In the following, Daniele Majorana analyses this Commission proposal and provides an overview of the planned new regulations and their points of criticism.

Keywords: UNSHELL DIRECTIVE PROPOSAL

JEL Classification: K34