On 28 January 2016 the EC published a proposal for a so-called Anti-Tax Avoidance Directive. If implemented it would apply to all taxpayers who are subject to corporate tax in an EU Member State, including corporate taxpayers...more
2/24/2016
/ BEPS ,
CFC ,
Corporate Taxes ,
Court of Justice of the European Union (CJEU) ,
EBITDA ,
EU ,
European Economic Area (EEA) ,
Exit Tax ,
Foreign Corporations ,
GAAR ,
Member State ,
OECD ,
Tax Avoidance ,
UK
We have considered the final reports from the perspective of a typical private investment fund that focuses on illiquid assets such as private equity, infrastructure or real estate. Some of the reports contain proposals that,...more