EU anti-BEPS: Council Directive on Rules Against Corporate Tax Avoidance (ATAD)

Published 06.12.2019

State of play: 19 July 2016 published in the Official Journal (L 193/1)

Level 1

Commission

  • On 28 January 2016, the proposal was published.

Council

  • 21 June 2016, the Council agreed on a draft directive addressing tax avoidance practices.
  • 12 July 2016, the Council adopted the directive.

Parliament

  • 13 September 2017, the ECON report was adopted in plenary.
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