James Taylor (EY) considers the application of the directive that requires minimum standards of anti-avoidance legislation across the EU.
In 2016 the EU took a key step towards implementing provisions to ensure coherent and coordinated minimum standards of anti-avoidance legislation across the EU. Those provisions were influenced significantly by the G20/OECD’s base erosion and profit shifting (BEPS) project.
The EU’s original Anti-Tax Avoidance Directive (Council Directive 2016/1164) was introduced by the European Commission in January 2016 and was progressed with incredible pace resulting in the Council of the EU reaching political agreement on the directive in June 2016. This represented an unprecedented change in the EU’s approach to direct taxation but in adopting the final compromise the Council called for the Commission to put forward proposals for mismatches involving third countries. A second directive (Council Directive 2017/952) amended the initial provision resulting in a consolidated...
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James Taylor (EY) considers the application of the directive that requires minimum standards of anti-avoidance legislation across the EU.
In 2016 the EU took a key step towards implementing provisions to ensure coherent and coordinated minimum standards of anti-avoidance legislation across the EU. Those provisions were influenced significantly by the G20/OECD’s base erosion and profit shifting (BEPS) project.
The EU’s original Anti-Tax Avoidance Directive (Council Directive 2016/1164) was introduced by the European Commission in January 2016 and was progressed with incredible pace resulting in the Council of the EU reaching political agreement on the directive in June 2016. This represented an unprecedented change in the EU’s approach to direct taxation but in adopting the final compromise the Council called for the Commission to put forward proposals for mismatches involving third countries. A second directive (Council Directive 2017/952) amended the initial provision resulting in a consolidated...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
