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
Редакції документа

(Legislative acts)

DIRECTIVES

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

close icon
Структура документа
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
THE COUNCIL OF THE EUROPEAN UNION

THE COUNCIL OF THE EUROPEAN UNION

Chapter I General provisions

Article 1. Scope

Article 2. Definitions

Article 3. Minimum level of protection

Chapter II. Measures against tax avoidance

Article 4. Interest limitation rule

Article 5. Exit taxation

Article 6. General anti-abuse rule

Article 7. Controlled foreign company rule

Article 8. Computation of controlled foreign company income

Article 9. Hybrid mismatches

Chapter III. Final Provisions

Article 10. Review

Article 11. Transposition

Article 12. Entry into force

Article 13. Addressees