Editing Shell corporation (section)

=== European Union ===
On 22 December 2021, the European Commission adopted a proposal for an EU Directive to tackle the misuse of shell companies for tax purposes.<ref>{{Cite web|last=European Commission|title=Questions and Answers on the Commission's proposal to end the misuse of shell entities|url=https://ec.europa.eu/commission/presscorner/detail/en/qanda_21_6968}}</ref> Also known as the "Unshell" directive, the proposal requires the unanimous agreement of all 27 EU Member States' finance ministers before entering into force.