The EU Anti-Tax-Avoidance Directive’s Effect on Italy

Pubblicato su: Tax Notes Int’l, Aug 8 2017

The anti-tax-avoidance directive (COM(2016)26) proposed by the EU Commission on January 28 outlines rules against tax avoidance practices that affect the functioning of the internal market. An amended version is part of a compromise package that addresses developments and political tax priorities that require action by the EU, and it responds to the finalization of the OECD base erosion and profit-shifting project.