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Taxation and Customs Union

Anti Tax Avoidance Package

January 2016

The Anti Tax Avoidance Package is part of the Commission's ambitious agenda for fairer, simpler and more effective corporate taxation in the EU.

The Package contains concrete measures to prevent aggressive tax planning, boost tax transparency and create a level playing field for all businesses in the EU.

It will help Member States take strong and coordinated action against tax avoidance and ensure that companies pay tax wherever they make their profits in the EU.

Key elements

Chapeau Communication

The Chapeau Communication outlines the political, economic and international context of the Anti Tax Avoidance Package and gives an overview of the different elements.

Anti Tax Avoidance Directive proposal

The Anti Tax Avoidance Directive proposes six legally-binding anti-abuse measures, which all Member States should apply against common forms of aggressive tax planning.

It aims to create a minimum level of protection against corporate tax avoidance throughout the EU, while ensuring a fairer and more stable environment for businesses.

More information on the Anti Tax Avoidance Directive

Revision of the Administrative Cooperation Directive

The revised Directive proposes country-by-country reporting between Member States' tax authorities on key tax-related information on multinationals operating in the EU.

These new transparency provisions will allow all Member States the information that they need to detect and prevent tax avoidance schemes.

More information

See the infographic

Recommendation on Tax Treaties

The Recommendation advises Member States how to reinforce their tax treaties against abuse by aggressive tax planners, in an EU-law compliant way.

It covers the introduction of general anti-abuse rules in tax treaties and the revision of the definition of permanent establishment.

See the infographic.

Communication on an External Strategy for Effective Taxation

The External Strategy presents a stronger and more coherent EU approach to working with third countries on tax good governance matters.

It also sets out a process to create a common EU list of third countries for tax purposes.

See the infographic.

Study on Aggressive Tax Planning

The study looks at Member States' corporate tax rules (or lack thereof) that can facilitate aggressive tax planning and key structures used by companies to avoid taxation.

It includes factsheets with the main findings for each Member State and examples of tactics used by multinationals to lower their taxes.

Other documents

Other links