The European Commission has published an initiative explaining that it will undertake an evaluation of the Anti-Tax Avoidance Directive (ATAD), which sets out 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. The evaluation of ATAD is provided for within article 10 of the Directive.
The European Commission has published an initiative explaining that it will undertake an evaluation of the Anti-Tax Avoidance Directive (ATAD), which sets out 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. The evaluation of ATAD is provided for within article 10 of the Directive.
