The Proposed EU Anti Tax Avoidance Package

29 February 2016

Publication of European Union Direct Taxes Centre of Excellence (EUDT CoE)

On 28 January 2016 the European Commission released a package of documents with the aim to prevent (international) tax avoidance. The purpose of the package is to ensure a uniform implementation of the Base Erosion and Profit Shifting ("BEPS") measures and standards across the EU. If the package, or parts thereof, gets enacted it will have a substantial impact on multinational enterprises (MNE's) based in or doing business in the EU. 

The attached newsletter highlights the main aspects of this package, including:

  • ATA Directive
  • Revision of the Administrative Cooperation Directive
  • Recommendation on tax treaties
  • External strategy for effective taxation
  • What is the impact for MNE's?