Anti-Tax Avoidance Directive (2016/1164): New EU Policy Horizons

Journal
Author
Rigaut, A.
Country
European Union
Published Date
Issue
European Taxation 2016 (Volume 56), No. 11
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article discusses the genesis of the Anti-Tax Avoidance Directive (2016/1164), its scope and main provisions, as well as some perspectives on future policy making.