Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax av... (32016L1164)
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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
- 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
- Article 2
- Definitions
- Article 3
- Minimum level of protection
- CHAPTER II
- MEASURES AGAINST TAX AVOIDANCE
- Article 4
- Interest limitation rule
- Article 5
- Exit taxation
- Article 6
- General anti-abuse rule
- Article 7
- Controlled foreign company rule
- Article 8
- Computation of controlled foreign company income
- Article 9
- Hybrid mismatches
- CHAPTER III
- FINAL PROVISIONS
- Article 10
- Review
- Article 11
- Transposition
- Article 12
- Entry into force
- Article 13
- Addressees
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