The European Commission has welcomed the formal adoption of new EU rules to prevent tax avoidance via non-EU countries.
The agreed rules will stop companies from escaping tax by exploiting the mismatches between Member States' and non-EU countries' tax systems ("hybrid mismatches"). The agreement completes the Anti Tax Avoidance Directive (ATAD) which ensures that binding and robust anti-abuse measures are applied throughout the Single Market. 
 
Press release
 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting

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