Enda Kerin

• European Parliament Approves ATAD 3 Amendments: Analysis Blog Post — Tax Blog — By Aron Joy and Enda Kerin — January 20, 2023

  Introduction On 17 January 2023, the European Parliament approved the European Commission’s draft directive for preventing the misuse of shell entities for tax purposes (“ATAD 3” or the “Directive”), also known as the “Unshell Directive”, as amended by the Committee on Economic and Monetary Affairs (“ECON”). The amended Directive will be available on the European

  The post European Parliament Approves ATAD 3 Amendments: Analysis appeared first on Weil Tax BLOG.

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• Amendments to ATAD 3 proposed Blog Post — Tax Blog — By Aron Joy and Enda Kerin — January 17, 2023

  On 11 January 2023, the Committee on Economic and Monetary Affairs published a number of amendments to the European Commission’s draft directive for preventing the misuse of shell entities for tax purposes (“ATAD 3”, also known as the “Unshell Directive”). The published amendments can be found here. In summary, ATAD 3, which is intended to

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• Contractual Claim Notifications – Practical Considerations arising from Dodika and TP ICAP Blog Post — Tax Blog — By Oliver Walker, Enda Kerin and Erica Rees — November 21, 2022
  A recent decision of the High Court, TP ICAP Limited v Nex Group Limited [2022] EWHC 2700 (Comm) (“TP ICAP”), has underscored the importance of the drafting of, and compliance with, contractual notice provisions in a sale and purchase agreement. ...
• SPACs in the City: the tax take Publication — Tax Journal — By Jenny Doak and Enda Kerin — November 10, 2021

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