{
  "node_id": "eu-atad1-directive-2016-1164",
  "title": "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 (ATAD1)",
  "domain": "Banking & Global Finance",
  "version": "1.0.0",
  "last_updated": "2026-04-18",
  "bluf": "This directive establishes minimum standards for EU Member States to counter corporate tax avoidance by implementing five legally binding anti-abuse measures: an interest limitation rule (Article 4), exit taxation (Article 5), a general anti-abuse rule (GAAR) (Article 6), controlled foreign company (CFC) rules (Articles 7 & 8), and rules on hybrid mismatches (Article 9). It applies to all taxpayers subject to corporate tax in one or more Member States.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "eu-dac6-mandatory-disclosure-2018"
  ],
  "primary_citations_count": 6
}