EU Seeks Input on Evaluation of Anti-Tax-Avoidance Rules

The European Commission is seeking input on its evaluation of how the EU’s anti-tax avoidance rules have been implemented.

The EC issued a call for evidence Wednesday on the implementation of the Anti-Tax Avoidance Directive, which establishes minimum standard rules to address the most common forms of aggressive tax planning and tax-avoidance practices.

The directive lays out standards in five areas: interest limitation, exit taxation, controlled foreign company rules, hybrid-mismatch rules, and a general anti-abuse rule.

The directive, enacted in 2016, requires that the EC evaluate its implementation. The evaluation will look at the implementation by EU member states; the ...