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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
Anti Tax Avoidance Directive – ATAD
- Recitals
CHAPTER I — GENERAL PROVISIONS- CHAPTER II — MEASURES AGAINST TAX AVOIDANCE
- Article 4 — Interest limitation rule
- Article 5 — Exit taxation
- Article 6 — General anti-abuse rule
- Article 7 — Controlled foreign company rule
- Article 8 — Computation of controlled foreign company income
- Article 9 — Hybrid mismatches
- Article 9a — Reverse hybrid mismatches
- Article 9b — Tax residency mismatches
- CHAPTER III — FINAL PROVISIONS