09/03/2017

Agreement Reached on anti-tax avoidance directive 2 – Game changer for Luxembourg and the Netherlands?

On 21 February 2017, the Economic and Financial Affairs Council of the European Union (ECOFIN) reached agreement on multiple amendments to the Anti-Tax Avoidance Directive (ATAD) to provide for minimum standards for hybrid mismatches involving third countries (i.e. non-EU countries) (ATAD 2).

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