The Withdrawal of the ATAD 3 Directive – An Analysis of Attempts to Define the Required Physical Substance of EU Holding Companies
Year: 2026
Type: article
Source: European Taxation
DOI: 10.59403/2j4vqxf
Author: Jakub Jankowski
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: closed
OpenAlex ID: W7130314127