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EU Council Agrees on Final Anti Tax Avoidance Directive

By Robert E. Gaut on June 24, 2016

We wrote in February (European Commission Publishes Anti Tax Avoidance Package) about the draft EU Anti Tax Avoidance Directive (“ATAD”).

On 21st June 2016, the EU Council agreed on the final text of the ATAD and it will be adopted in the next Council meeting, which is…

Posted in Base Erosion and Profit Shifting

European Commission Publishes Anti Tax Avoidance Package

By Daniella Abel & Robert E. Gaut on February 8, 2016

On 28 January 2016, the European Commission published a draft Anti Tax Avoidance Package in order to ensure increased tax transparency and effective taxation within, and outside of, the EU. The package includes a proposed Directive on tax avoidance practices (discussed further below), amendments to the Directive on automatic information…

Posted in Base Erosion and Profit Shifting
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