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Learn about the EU Anti-Tax Avoidance Directive (ATAD), a set of rules to prevent tax avoidance in the EU. Find out the key measures, timelines, scope and exceptions of ATAD and how it relates to BEPS.
The Anti-Tax Avoidance Directive (ATAD) is an EU law that aims to prevent common forms of aggressive tax planning by multinational companies. It contains five measures that apply to all Member States since 2020 or 2022.
ATAD III is a draft Directive that aims to prevent the misuse of shell entities for tax purposes by introducing economic substance tests and reporting obligations. It applies to EU-resident entities with passive income, cross-border activities or outsourced management, and may affect their access to double tax treaties and other EU benefits.
Learn about the Anti-Tax Avoidance Directive (ATAD) and its five rules that EU Member States have implemented in their national laws. See the latest updates, infographics and examples of ATAD I and II rules as of 15 January 2024.
ATAD III is a proposed EU legislation to combat cross-border tax fraud using shell entities. It will apply to EU-resident entities meeting certain criteria of passive income, cross-border activity and outsourced management and administration.
ATAD 3 is a new EU directive that aims to prevent the misuse of shell entities by denying them tax benefits and access to EU directives. Learn about the scope, reporting obligations, exemptions and tax consequences of ATAD 3 for EU entities.
ATAD is a set of rules to prevent tax avoidance in the EU, affecting corporate taxpayers with operations or investments in the EU. Learn how ATAD works, what it means for your company, and how to comply with it.
The ATAD grants EU member states certain options in implementing the directive into their domestic laws. Deloitte's ATAD surveys focus on the impact and implementation of the interest expense limitation rule, the controlled foreign companies (CFC) rules and the rules fighting hybrid mismatches in the member states.
European Anti-tax avoidance directive 3 (ATAD 3) Understanding what it means for your entities and how you can prepare. At Vistra, our goal is to help clients set up, grow, and maintain their legal entities in line with good corporate practices.
This directive lays down rules against tax avoidance practices that directly affect the functioning of the internal market. It covers areas such as interest limitation, exit taxation, anti-abuse rule, controlled foreign company rules and hybrid mismatches.