European Union - An Overview of ATAD Implementation in EU Member States
- European Union
- O. Popa
- European Taxation, 2019 (Volume 59), No 2/3
- 10 January 2019
This note provides an overview of implementation trends in the Member States of the five anti-tax avoidance measures in the ATAD (2016/1164), based on information included in the new product launched by the IBFD, the ATAD implementation tables.