somes

Tackling Hybrid Mismatches with Third Countries

Summary

This proposal aims to expand EU tax rules to prevent companies from using differences in tax laws between the EU and non-EU countries to avoid paying taxes.
10 07.06.2017
Other
economy
taxation
european union
public administration
business and competition

Key points

  • The proposal expands the scope of EU tax rules to include arrangements involving non-EU countries.
  • The rules aim to automatically prevent double deductions and situations where income is not taxed.
  • Specific types of tax loopholes, such as hybrid transfers and imported mismatches, will be addressed.
  • The directive seeks to improve coordination and information sharing between EU Member States.
Documents (PDFs)
REPORT on the proposal for a Council directive amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries Hybrid mismatches with third countries *
These raw data are provided by the Open Data Portal of the European Union (data.europa.eu) and are licensed under ODC-BY 1.0.