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ECOFIN formally adopts EU anti-tax avoidance directive

printer Mail

The European Council formally adopted the anti-tax avoidance directive (ATAD) at the ECOFIN meeting on 12 July. Member states have until 31 December 2018 to give effect to all provisions of the directive other than the exit taxes article, for which the deadline for implementation is 31 December 2019. Any member states that already have targeted interest limitation rules that equate to those in ATAD can continue to apply those until the OECD reaches agreement on a minimum standard or until 1 January 2024 at the latest. See

Issue: 1318
Categories: News