ATAD III & Holding Structures

EU proposal re “shell entities”

Authors

  • Luis Viñuales Sebastián Coordinator of the International Taxation section at the Catalan branch of AEDAF

Author Biography

Luis Viñuales Sebastián, Coordinator of the International Taxation section at the Catalan branch of AEDAF

Luis ViñualesLuis Viñuales Sebastián is attorney at law and partner in Uría Menéndez. Coordinator of the International Taxation section at the Catalan branch of AEDAF.

Vice-chair for Europe/Middle East/Africa of the Global Tax Committee in Lex Mundi (2012-2019) Lecturer on Corporate Income Tax at the AGT program in ESADE - Universitat Ramón Llull (2001-2005). Lecturer on International taxation at Universitat Pompeu Fabra (1998-2001).

RIEEL.COM Nº2

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Published

2022-10-31

How to Cite

Viñuales Sebastián, . L. (2022). ATAD III & Holding Structures: EU proposal re “shell entities”. Review of International and European Economic Law, 1(2), Suppl. 1. Retrieved from https://rieel.com/index.php/rieel/article/view/31

Issue

Vol. 1 No. 2 (2022): Tax Governance and Good Government

Section

Miscelanea

License

Copyright (c) 2022 Luis Viñuales Sebastián

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.