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The EU unshelling proposal – a new meaning of "substance"?
The EU unshelling proposal – a new meaning of "substance"? Episode 214th February 2022 • Talking. Sustainability. • Travers Smith
00:00:00 00:28:14

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In the second episode of our Talking. Sustainability. podcasts on "substance", Tax Associate Tom Margesson and Tax Knowledge Counsel Laura Hodgson discuss a recent policy proposal: the EU's draft Directive targeting the misuse of 'shell entities' (also referred to as 'ATAD III').

In this episode, Tom and Laura explore which entities are within the scope of the rules; how EU entities can demonstrate a minimum level of substance; and what businesses can do now to prepare for the rules. 

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2. The EU unshelling proposal – a new meaning of "substance"?
00:28:14
Chapter 1 - Introduction and overview
00:05:11
Chapter 2 - The gateway and exclusions
00:07:11
Chapter 3 - Reporting obligations
00:07:02
Chapter 4 - Recap, rebutting the presumption and claiming the exemption
00:05:59
Chapter 5 - Tax consequences and policing the derivative
00:02:55
Chapter 6 - What businesses can do to respond and conclusion
00:02:22