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ATAD 3: what are the consequences of being a shell?

European Union - May 25 2022 The preamble to the European Commission’s Unshell Directive includes four example scenarios setting out the tax consequences for structures that…

Ashley Greenbank

Unpacking Pillar Two: US implementation

OECD, United Kingdom - May 9 2022 The Build Back Better Act, the US legislation that would bring its existing minimum tax rules in line with the OECD's BEPS 2.0 project, has stalled…

Ashley Greenbank, Bezhan Salehy