ECSP develops joint position paper on the EC’s initiative on shell entities

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In Q1, 2022 the European Commission will adopt an initiative exploring the most suitable options to ensure that legal entities and legal structures in the EU without a substantial business presence will not benefit from tax advantages.

Together with 11 other associations across the real estate investment, built environment, private equity and infrastructure sectors, ECSP has now published a joint position paper calling on the European Commission to rethink its approach to this subject matter.

The position paper is available here.