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Unshell Directive Could Create Some Surprises, Lawyers Warn

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Unshell Directive Could Create Some Surprises, Lawyers Warn

  • By Elodie Lamer

The EU unshell directive aims to address the misuse of shell companies, but its potential future effects remain uncertain as it may create surprises when implemented, and is expected to be applicable in 2025 only for manifest cases of tax avoidance practices.

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