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2016/0011(CNS)COM(2016)26

Anti-Tax Avoidance Directive

Proposal for a COUNCIL DIRECTIVE laying down rules against tax avoidance practices that directly affect the functioning of the internal market

Stage
In force, reached 19 Jul 2016
In force
In force since 8 Aug 2016 · CELEX 32016L1164
Transposition deadline
31 Dec 2018
Procedure
Directive · Consultation procedure
Last activity
8 Aug 2016
10 documents

Documents

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Summary

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The Anti-Tax Avoidance Directive (EU) 2016/1164 sets minimum EU rules against corporate tax avoidance: a 30% EBITDA interest limitation, exit taxation, a general anti-abuse rule, controlled foreign company rules and hybrid mismatch rules. It applies to all taxpayers subject to corporate tax in one or more Member States, including permanent establishments of third-country entities.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 12 Oct 2026. Something wrong on this page? Report an error.

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