The UK's emerging response to the EU's ATAD
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The work The UK's emerging response to the EU's ATAD represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
The UK's emerging response to the EU's ATAD
Resource Information
The work The UK's emerging response to the EU's ATAD represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The UK's emerging response to the EU's ATAD
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/hwLUL6e62-M/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hwLUL6e62-M/">The UK's emerging response to the EU's ATAD</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
