ATAD
EC’s call for evidence on the Anti-Tax Avoidance Directive.
The ATAD lays down minimum standard rules to address the most common forms of aggressive tax planning and tax avoidance practices that directly affect the functioning of the internal market.
Under Article 10 of the Directive the Commission must evaluate the implementation of the ATAD and report to the Council afterwards.
Closed: 11 September.
The Welsh government is consulting on the three options for changing the lower rating:
The intention of the Welsh Government is to discourage what it perceives to be waste misdescription whilst simultaneously using the tax to support its commitment to Wales becoming a Zero Waste Nation by 2050.
Closes: 15 September.