International - EU Anti-Tax Avoidance Package: Impacts on Financial Institutions
- D. Fernley; M. Moroney
- Derivatives & Financial Instruments, 2016 (Volume 18), No 4
- 13 October 2016
The EU Anti-Tax Avoidance Package, and in particular the EU Anti-Tax Avoidance Directive, will have wide-ranging impacts on the financing and tax affairs of financial institutions. This Directive was formally adopted at the ECOFIN meeting on 21 June 2016, with implementation expected to be effective by 1 January 2019.