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This document is an excerpt from the EUR-Lex website

Document ST_15296_2021_ADD_3

    COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU

    ST 15296 2021 ADD 3