The European Commission has published an upcoming initiative for an evaluation of the Anti-Avoidance Tax Directive (ATAD) that will include a public consultation (call for evidence).
---
Evaluation of the Anti-Avoidance Tax Directive (ATAD)
The Commission must undertake an evaluation of the Anti-Tax Avoidance Directive "the ATAD", which lays down minimum standard rules to address the most common forms of aggressive tax planning and tax avoidance practices that directly affect the functio…