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23 October 2018

Global Tax Policy and Controversy Briefing - Implementing the European Union’s Anti-Tax Avoidance Directive: Countdown now on (Issue 23 | November 2018)

After much anticipation and planning, the deadline for implementation of the European Union’s Anti-Tax Avoidance Directive (ATAD) is quickly approaching. EY’s November 2018 issue of our Global Tax Policy and Controversy Briefing looks at just how much change we should expect in the coming months. Companies operating in the EU need to be prepared for these new changes, as most of ATAD I is scheduled to be fully implemented and in effect beginning in January 2019. While not as imminent, ATAD II, addressing hybrid mismatches with third countries is also being implemented and will be in effect as of 1 January 2020. Jose A. Bustos, EY’s BEPS Global Tax Desk Leader in the US, provides details in the attached PDF.

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Document ID: 2018-6227

 
 

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