Past Event: Thursday, March 31, 2022

On December 22, 2021, the European Commission published a proposed third anti-tax avoidance directive (ATAD 3) to target so-called “ shell companies”.

The main objective of this proposal is to target companies with limited substance by – amongst others – denying these companies access to EU tax directives and tax treaties of other member states.

ATAD 3 might impact your group if there is an entity within the group with cross-border activities, that mainly receives passive income such as interest and dividends and has outsourced management and administration. The proposal is aimed to be effective as per January 1, 2024, however, given there will be a look back period to 2022 there may be a requirement to consider the current group position.

Therefore, Grant Thornton Netherlands, Grant Thornton Ireland and Grant Thornton Sweden would like to invite you to a broadcasted webinar at which we will:

  • Update you on the current status of ATAD 3;
  • Elaborate under which circumstances an entity is classified as a shell company;
  • Explain the substance requirements as described in this proposal;
  • Discuss the main consequences of this proposal to your business;
  • Provide practical guidance on how to anticipate on ATAD 3;
  • Discuss the expansion of EU requirements for exchange of information under ATAD 3 and a number of Directives on Administrative Co-operation.

You will also be given the opportunity to pose questions to our experts to gain more insights.

Kindly note that this webinar will be presented in English.

Speakers

Monique Pisters
Partner | Head of tax

Monique Pisters is specialised in international tax issues, such as mergers and acquisitions as well as compliance coordination services. Starting from 2019, Monique acts as International Business director for Grant Thornton Netherlands. In this respect she is the first contact point for foreign companies and foreign Grant Thornton offices that wish to receive information about working or establishing in the Netherlands.

Sasha Kerins
Partner - Tax

Sasha is a Tax partner advising international businesses on corporate re-organisations, structuring and acquisitions/disposals, as well as supporting her clients around the key day-to-day tax requirements for their businesses.

Henrik Hedberg
Partner Tax

Partner Tax at Grant Thornton in Stockholm.