On July 31, 2024 the European Commission opened a call for evidence to evaluate Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (the Anti-tax Avoidance Directive (ATAD)). The consultation runs from July 31, 2024 to August 28, 2024 (midnight Brussels time).
The Commission must evaluate the Anti-Tax Avoidance Directive (‘the ATAD’). 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.
More information with respect to the consultation/the call for evidence can be found here.
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