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1 gen 2022 · COUNCIL DIRECTIVE (EU) 2016/1164. of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market
Corporate taxpayers may be resident for tax purposes in a Member State or be established under the laws of a Member State. Permanent establishments of entities resident for tax purposes in a third country should also be covered by those rules if they are situated in one or more Member State.
1 gen 2022 · COUNCIL DIRECTIVE (EU) 2016/1164. of 12 July 2016. laying down rules against tax avoidance practices that directly affect the functioning of the internal market. CHAPTER I. GENERAL PROVISIONS. Article 1. Scope.
12 lug 2016 · Direttiva (UE) 2016/1164 del Consiglio, del 12 luglio 2016, recante norme contro le pratiche di elusione fiscale che incidono direttamente sul funzionamento del mercato interno. Metadati delle pubblicazioni. Come citare. Download e lingueClose. Dettagli della pubblicazione. Pubblicazioni correlate. Pubblicato: 2016-07-12.
1 gen 2022 · Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.
Directive 2016/1164 - Rules against tax avoidance practices that directly affect the functioning of the internal market - EU monitor. 1. Current status. This directive has been published on July 19, 2016, entered into force on August 8, 2016 and should have been implemented in national regulation on December 31, 2018 at the latest. 2.
19 lug 2016 · Directive 2016/1164/EU - Anti-Tax Avoidance Directive (ATAD) laying down rules against tax avoidance practices that directly affect the functioning of the internal market. Recitals; Chapter I General provisions (arts. 1-3) Article 1 Scope; Article 2 Definitions; Article 3 Minimum level of protection; Chapter II Measures against tax ...
