Noguera, L., Seibert, A. and Schiffmann, K. (2013) Luxembourg. In: E. Kristofferson et al., eds., Tax Secrecy and Tax Transparency: The Relevance of Confidentiality in Tax Law. Frankfurt/M.: Peter Lang, pp. 657-692.
ATAD III Directive Proposal legislative process: Vote of the EU Parliament Report
On 17 January 2023, the European Parliament has adopted its final Report on the so-called ATAD III Directive Proposal on the misuse of shell entities for tax purposes drafted by th...
GSK Stockmann contributed to the publication of the International Comparative Legal Guide to Corporate Tax
The 19th edition of The International Comparative Legal Guide to Corporate Tax has been published. The guide provides corporate counsels and international practitioners with a com...
ATAD 3 - Richtlinienvorschlag zur Verhinderung der missbräuchlichen Nutzung von Briefkastenfirmen für Steuerzwecke
Der im Dezember 2021 veröffentliche Richtlinienvorschlag zur Bekämpfung der missbräuchlichen Nutzung von Briefkastenfirmen für Steuerzwecke und zur Änderung der Richtlinie 201...