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Information about integration of EU instruction against tax evasion


				20.08.2020
						On August 19, 2020, the European Commission published the first report on the implementation of EU Directive 2016/1164 of 12 July 2016 (Council Directive (EU) 2016/1164 of 12 July 2016), which includes rules for the fight against tax evasion.

This Directive introduced into native legislation of States in European Union the rule for the withdrawal of income, which limits the interest deduction, rules concerning controlled foreign companies, and “anti-hybrid” mechanisms. 

The report is the first stage in assessment of the measures of impact provided by The Directive. The report, where all the measures concerning this field will be indicated, will be presented later. The exception will be the rule of hybrid contradiction - a report on them will be published in 2022.
Source: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:52020DC0383&from=EN

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