European Union - The Impact of the ATAD on Domestic Systems: A Comparative Survey
- European Union
- D. Gutmann; A. Perdelwitz; E. Raingeard de la Blétière; R.H.M.J. Offermanns; M. Schellekens; G. Gallo; A. Grant Hap; M. van Doorn-Olejnicka
- European Taxation, 2017 (Volume 57), No 1
- 12 December 2016
This article provides an analysis of the Anti-Tax Avoidance Directive (2016/1164) of 12 July 2016. Following a discussion of the Directive’s main features (the interest limitation, exit taxation, general anti-avoidance, CFC and hybrid mismatch rules), a survey is provided of the impact of the Directive on the tax systems of various Member States. It concludes with a comparative analysis and reflections on the manner in which the Directive will be transposed by the Member States.