Uncertainties Following the Final EU Anti-Tax Avoidance Directive
As previously reported on this Blog the EU Anti-Tax Avoidance Package was presented on 28th January 2016. The package included: – Recommendation on Tax Treaties – Amended Directive on Mandatory Exchange of Information (CbC) – External Strategy for Effective Taxation – Anti-Tax-Avoidance Directive (ATAD) The overall policy objective of the package is: – Effective taxation:…