All Member States have now transposed the ATAD provisions regarding interest limitation rules. A majority (59 percent) have implemented the EUR 3 million threshold, while others have opted …

The Anti-Tax Avoidance Directive (Council Directive (EU) 2016/1164) contains legally binding anti-abuse measures which all Member States are obliged to apply to counter common forms …

ATAD III – What is it and how will it work? On 22 December 2021, the European Commission published an anti tax-avoidance directive intended to neutralise the misuse of shell entities for …

The draft ATAD 3 Directive targeting the misuse of shell entities for tax purposes is now with the European Council for further consideration.

The EU Anti-Tax Avoidance Directives (ATAD I & II "ATAD") form part of a larger anti-tax avoidance package adopted by the European Union in response to the OECD's BEPS action …

Jul 4, 2025 · After over three years of negotiations, the EU Council has formally abandoned the proposed Unshell Directive (ATAD III), which aimed to combat tax avoidance through shell …

The EU’s intention in implementing ATAD III is to introduce indicators of ‘minimum substance’ that legal entities in the EU must adopt and with which they must be compliant in order to gain …

Jan 1, 2022 · In response to the need for fairer taxation, the Commission, in its communication of 17 June 2015 sets out an action plan for fair and efficient corporate taxation in the European …

Jan 5, 2024 · The Anti-Tax Avoidance Directive, commonly known as ATAD, is an EU Directive that mandated EU Member States to incorporate five anti-tax avoidance measures into their …

Sep 11, 2024 · We provide the most up-to-date information on the EU's Anti-Tax Avoidance Directives (ATAD), which set out rules to prevent tax avoidance and ensure fair taxation within …