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Council Directive 2011/16/EUDangos y teitl llawn

Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC

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EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.

[F12. An arrangement involving a non-transparent legal or beneficial ownership chain with the use of persons, legal arrangements or structures: U.K.
(a)

that do not carry on a substantive economic activity supported by adequate staff, equipment, assets and premises; and

(b)

that are incorporated, managed, resident, controlled or established in any jurisdiction other than the jurisdiction of residence of one or more of the beneficial owners of the assets held by such persons, legal arrangements or structures; and

(c)

where the beneficial owners of such persons, legal arrangements or structures, as defined in Directive (EU) 2015/849, are made unidentifiable.]

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