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INREV’s response to EC consultation on Fighting the use of shell entities and arrangements for tax purposes

INREV’s response to EC consultation on Fighting the use of shell entities and arrangements for tax purposes  

Published on 19 Aug 2021

On 18 August, INREV filed a response to EC consultation on Fighting the use of shell entities and arrangements for tax purposed in which we argue that structures should be considered based on the purpose for which they were established rather than simply objective hallmarks.