EU anti-BEPS: Council directive on rules against corporate tax avoidance (ATAD)

Published 17.12.2017
  • Entered into force: 8 August 2016.
  • Transposition deadline: 1 January 2019
  • Commission: Proposal published on 28 January 2016.
  • European Parliament: The report has been adopted in ECON on 24 May 2016. On 8 June 2016, the European Parliament adopted its opinion in first reading.
  • Council: On 21 June 2016, the Council agreed on a draft directive addressing tax avoidance practices. On 12 July 2016, the Council adopted the directive.
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