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Anti-base erosion profit shifting (BEPS) measures

  1. Overview
  2. Controlled Foreign Company (CFC) rules
  3. Anti-hybrid rules
  4. Exit Tax provisions
  5. Interest Limitation Rule (ILR)

Overview

The European Union (EU) introduced the Anti-Tax Avoidance Directive (EU) 2016/1164 on 12 July 2016.

The Anti-Tax Avoidance Directive contained several measures which were designed to prevent base erosion and profit shifting (BEPS) by multi-national groups.

Next: Controlled Foreign Company (CFC) rules

Published: 12 October 2021 Print this page

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