{"id":33579,"date":"2023-02-14T10:36:01","date_gmt":"2023-02-14T10:36:01","guid":{"rendered":"https:\/\/www.qbc.gr\/?p=33579"},"modified":"2023-02-21T12:33:46","modified_gmt":"2023-02-21T12:33:46","slug":"shell-companies-in-the-eu-fighting-tax-evasion","status":"publish","type":"post","link":"https:\/\/www.qbc.gr\/en\/shell-companies-in-the-eu-fighting-tax-evasion\/","title":{"rendered":"Shell Companies in the EU \u2013 Fighting Tax Evasion"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<p dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><img class=\"alignleft wp-image-33586 size-full\" src=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/02\/Shell-Companies-in-the-EU-\u2013-Fighting-Tax-Evasion-1.png\" alt=\"Shell Companies in the EU \u2013 Fighting Tax Evasion (1)\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/02\/Shell-Companies-in-the-EU-\u2013-Fighting-Tax-Evasion-1.png 1200w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/02\/Shell-Companies-in-the-EU-\u2013-Fighting-Tax-Evasion-1-300x158.png 300w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/02\/Shell-Companies-in-the-EU-\u2013-Fighting-Tax-Evasion-1-1024x538.png 1024w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/02\/Shell-Companies-in-the-EU-\u2013-Fighting-Tax-Evasion-1-150x79.png 150w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/02\/Shell-Companies-in-the-EU-\u2013-Fighting-Tax-Evasion-1-768x403.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u03a0\u03b5\u03c1\u03b9\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03b1 \u0386\u03c1\u03b8\u03c1\u03bf\u03c5<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ab69ef019a5c\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ab69ef019a5c\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.qbc.gr\/en\/shell-companies-in-the-eu-fighting-tax-evasion\/#Shell_Companies_in_the_EU_%E2%80%93Fighting_Tax_Evasion\" >Shell Companies in the EU \u2013Fighting Tax Evasion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.qbc.gr\/en\/shell-companies-in-the-eu-fighting-tax-evasion\/#How_does_it_contribute_to_the_fight_against_tax_evasion\" >How does it contribute to the fight against tax evasion?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.qbc.gr\/en\/shell-companies-in-the-eu-fighting-tax-evasion\/#Objective_Indicators_for_Identifying_Shell_Companies\" >Objective Indicators for Identifying Shell Companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.qbc.gr\/en\/shell-companies-in-the-eu-fighting-tax-evasion\/#Obligations_of_Companies_that_meet_the_Objective_Indicators\" >Obligations of Companies that meet the Objective Indicators<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.qbc.gr\/en\/shell-companies-in-the-eu-fighting-tax-evasion\/#Management_of_Shell_Companies_by_Tax_Authorities\" >Management of Shell Companies by Tax Authorities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.qbc.gr\/en\/shell-companies-in-the-eu-fighting-tax-evasion\/#QBC_%E2%80%93_Quality_Business_Consultants\" >QBC \u2013 Quality Business Consultants<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"ez-toc-section\" id=\"Shell_Companies_in_the_EU_%E2%80%93Fighting_Tax_Evasion\"><\/span><strong><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 16pt; color: #d4663e;\">Shell Companies in the EU \u2013Fighting Tax Evasion<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">The new Directive of the European Commission aims to combat the abuse of shell companies*, which will limit unfair competition and ensure fair taxation. <\/span><\/p>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">*companies without physical presence and real economic activity<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">According to this initiative, companies based in the EU and showing zero or minimal economic activity will not benefit from the tax advantages of certain states (such as Ireland, Bulgaria, Cyprus, etc.) with favorable tax regimes. EU member states must comply with the Directive by March 30, 2023, in order to implement it from January 1, 2024.<\/span><\/p>\n<h2 id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"ez-toc-section\" id=\"How_does_it_contribute_to_the_fight_against_tax_evasion\"><\/span><strong><span class=\"Y2IQFc\" lang=\"en\"><span style=\"color: #000000; font-size: 16pt;\"><span style=\"color: #d4663e;\">How does it contribute to the fight against tax evasion?<\/span> <\/span><\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">By introducing objective indicators (such as income, human resources, and the place of establishment of the companies) the Directive foresees the strengthening of the identification of virtual companies. Using these indicators, but also in cooperation with each other, the tax authorities of the member states will be able to accurately identify virtual companies and impose the corresponding sanctions on them.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/smart-manufacturing-grant-for-sme-industry-4\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>Smart Manufacturing Grant for SMEs &#8211; Industry 4.0<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"ez-toc-section\" id=\"Objective_Indicators_for_Identifying_Shell_Companies\"><\/span><strong><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 16pt;\"><span style=\"color: #d4663e;\">Objective Indicators for Identifying Shell Companies<\/span> <\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">Entities that meet all of the following indicators will be subject to new tax reporting obligations on an annual basis, with the aim of verifying their true nature. <\/span><\/p>\n<ul>\n<li class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">Companies whose 75% of their revenue in the two (2) previous years comes from so-called passive income* <\/span><\/li>\n<li class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">Companies that carry out mainly cross-border transactions <\/span><\/li>\n<li class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">Companies whose administration is carried out by third parties <\/span><\/li>\n<\/ul>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">*e.g. royalties, interest, dividends, income from real estate, finance leases, and services provided by affiliated companies.<\/span><\/p>\n<h2 id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"ez-toc-section\" id=\"Obligations_of_Companies_that_meet_the_Objective_Indicators\"><\/span><strong><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 16pt;\"><span style=\"color: #d4663e;\">Obligations of Companies that meet the Objective Indicators<\/span> <\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">Entities that meet the above indicators must indicate in their annual tax return that they have met the minimum status indicators. <\/span><\/p>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">The minimum status indicators concern: <\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">The exclusive ownership of their own facilities <\/span><\/li>\n<li class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">The existence of their own active bank account within the EU <\/span><\/li>\n<li class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span style=\"font-size: 14pt; color: #000000;\"><span class=\"Y2IQFc\" lang=\"en\">The employment of at least one director who is a tax resident in the same country as the company exists and <\/span>also deals exclusively with the company&#8217;s activities or the majority of the company&#8217;s employees are tax residents of the same country<\/span><\/li>\n<\/ul>\n<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">The fulfillment of the above minimum status indicators must be sufficiently proven by relevant documents, accompanying the tax return. <\/span><\/p>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\"> In the event that a company meets the above objective indicators and is deemed to have no substance, it may still be exempted from the application of the Directive. In order to be exempted, it must prove to the relevant tax authorities that its establishment concerns commercial activity and does not aim at tax evasion.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=&#8221;33584&#8243; img_size=&#8221;full&#8221; onclick=&#8221;link_image&#8221;][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"ez-toc-section\" id=\"Management_of_Shell_Companies_by_Tax_Authorities\"><\/span><strong><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 16pt;\"><span style=\"color: #d4663e;\">Management of Shell Companies by Tax Authorities<\/span> <\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\"> As long as the tax authorities of the respective member state have all the information required to characterize the company as a shell, then the company loses the right to receive a certificate of tax residence. This means, among other things, that now the company: Is not entitled to the protection of bilateral double taxation treaties It is not entitled to the application of the Parent-Subsidiary Directive for exemption from withholding tax on dividends It is not entitled to the application of the Royalty and Interest Directive<\/span><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span style=\"font-size: 14pt; color: #000000;\">For the recognition of shell companies, the tax authorities of the member states will exchange relevant information with the other member states. Each member state will determine the sanctions it will impose on virtual companies established within it. The European Commission Directive recommends the imposition of a fine of at least equal to 5% of the virtual company&#8217;s turnover.<\/span><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span style=\"font-size: 14pt; color: #000000;\">Companies have the right to present arguments and evidence of course to the contrary. If the objection is not accepted by the tax authorities, the fine applies for the relevant year and for another 5 years, as long as the actual circumstances do not change.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/new-development-law-2022-greece-strong-growth-2\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>New Development Law 2022 &#8211; Greece Strong Growth\u00a0<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"QBC_%E2%80%93_Quality_Business_Consultants\"><\/span><span style=\"font-size: 16pt; color: #d4663e;\"><strong>QBC<\/strong><strong> \u2013 <\/strong><strong>Quality<\/strong> <strong>Business<\/strong> <strong>Consultants<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">QBC satisfies a wide range of needs related to companies&#8217; financial and accounting requirements, regardless of their size and industry. In particular, we offer customized accounting outsourcing solutions tailored to the particular needs of our clients.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Our team consists of highly qualified Accountants, Tax Professionals, Business Consultants, and Internal Auditors. This strategic composition of our team provides a competitive advantage, that of supporting businesses in multiple ways.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">Keeping abreast of the latest developments in tax legislation, QBC is at your side to help you achieve maximum tax compliance and benefit for your business.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;30px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">For more information about <a href=\"https:\/\/www.qbc.gr\/en\/tax-services\/\">corporate taxation<\/a>, you can contact us by phone at 216 900 7576 or submit a contact request.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><img class=\"wp-image-25468 size-full alignnone\" src=\"http:\/\/www.qbc.gr\/wp-content\/uploads\/2019\/12\/2.png\" alt=\"\" width=\"237\" height=\"72\" \/><\/p>\n<p style=\"text-align: justify;\">T: + 30 216 900 7576<br \/>\nE: info@qbc.gr<\/p>\n<p>[\/vc_column_text]<div class=\"socials socials-list socials-colored-hover socials-rounded socials-alignment-left\"><a class=\"socials-item\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/company\/qbc-quality-business-consultants\/\" style=\"color: #0f544f;\" aria-label=\"linkedin\"><i class=\"socials-item-icon linkedin\" style=\"font-size: 30px\"><\/i><\/a><a class=\"socials-item\" target=\"_blank\" href=\"https:\/\/www.facebook.com\/qbcgr\/\" style=\"color: #0f544f;\" aria-label=\"facebook\"><i class=\"socials-item-icon facebook\" style=\"font-size: 30px\"><\/i><\/a><\/div>[\/vc_column][vc_column width=&#8221;1\/2&#8243;]<div class=\" ubtn-ctn-center \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-center ubtn-block \" href=\"https:\/\/calendly.com\/quality-business-consultants\/appointment-with-a-consultant\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-7291\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-block ubtn-no-hover-bg  ulta-grow  ubtn-center   tooltip-6ab69ef016bd7 ubtn-block\"  data-hover=\"\" data-border-color=\"#ffffff\" data-bg=\"#d4663e\" data-hover-bg=\"\" data-border-hover=\"#ffffff\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-7291'  data-responsive-json-new='{\"font-size\":\"desktop:16px;\",\"line-height\":\"\"}'  style=\"font-weight:bold;border-radius:4px;border-width:2px;border-color:#ffffff;border-style:double;background: #d4663e;color: #ffffff;\"><span class=\"ubtn-hover\" style=\"background-color:\"><\/span><span class=\"ubtn-data ubtn-text \" >Book a meeting with a Tax Consultant<\/span><\/button><\/a><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Shell Companies in the EU \u2013 Fighting Tax Evasion. The new Directive of the European Commission aims to combat the abuse of shell companies* &#8230;<\/p>\n","protected":false},"author":2,"featured_media":33581,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73,88,72],"tags":[],"class_list":{"0":"post-33579","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-news","8":"category-qbc-sumsitup-en","9":"category-tax-news"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Shell Companies in the EU \u2013 Fighting Tax Evasion - QBC<\/title>\n<meta name=\"description\" content=\"Shell Companies in the EU \u2013 Fighting Tax Evasion. 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