ATAD 2 : Anti-Tax Avoidance Directive

Download or read book ATAD 2 : Anti-Tax Avoidance Directive written by T. Balco and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article addresses the European Commission's 25 October 2016 proposal for a Council Directive to address hybrid mismatches with third countries. In addition to discussing the initial proposal of the Commission, the author explains the pitfalls of the proposed Directive and the concerns and positions of selected Member States. Further, comments are made on the work being undertaken by the Council, together with the Member States and with the support of the OECD, to strengthen the Commission's proposal.