The Resource The UK's emerging response to the EU's ATAD

The UK's emerging response to the EU's ATAD

Label
The UK's emerging response to the EU's ATAD
Title
The UK's emerging response to the EU's ATAD
Creator
Subject
Language
eng
Summary
The EU's Anti-Tax Avoidance Directive (ATAD) is intended to apply minimum standards of anti-avoidance legislation across the EU, with the first elements to be reflected in member states' domestic law by 31 December 2018. The UK will be required to conform with the directive until it departs the EU (and potentially afterwards, depending upon the final Withdrawal Agreement); as a result, changes are proposed to the UK legislation in respect of controlled foreign companies (from 1 January 2019), hybrid mismatches and exit taxation (from 1 January 2020)
Citation source
In: Tax journal. - Croydon. - (2018), no. 1409, p. 16-18
http://library.link/vocab/creatorName
Taylor, J. (James)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ATAD
  • CFC
  • hybrid mismatch
  • exit tax
Label
The UK's emerging response to the EU's ATAD
Instantiates
Publication
Label
The UK's emerging response to the EU's ATAD
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.37366609999999 4.9336932
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