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)

What 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) requires

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.

Pillar: Banking & Global Finance · Authority: Council of the European Union · Version: 1.0.0 · Last updated: 2026-04-18

Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32016L1164

SHA-256 integrity: 0f16dc8fe52187403ee404dc327ba22241aad5b0698f606cb985767b161c1d62

Primary Citations — 6 traced to source

• Council Directive (EU) 2016/1164, Article 4 - Interest limitation rule
• Council Directive (EU) 2016/1164, Article 5 - Exit taxation

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