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While shell companies – company entities that have no or minimal economic activity – can serve useful commercial and business functions, they are sometimes abused by companies or individuals for aggressive tax planning or tax evasion. To ensure sustainable public finances under the exceptional circumstances imposed by the COVID-19 pandemic, in December 2021 the European Commission presented a directive on preventing shell companies from misusing their structure for tax purposes ('Unshell'). The proposal ...

The current privatization trend means that the role of public enterprises in the Community is diminishing and the fulfilment of public service obligations is in question. The study examines the nature and scope of these obligations in the Member States to discover if there is any agreement on a minimal notion of public service.