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Principales medidas adoptadas por la directiva antielusión fiscal (Directiva 2016/1164, de 12 de julio del 2016) - Despacho de abogados Gómez-Acebo & Pombo
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Principales medidas adoptadas por la directiva antielusión fiscal (Directiva 2016/1164, de 12 de julio del 2016)

icon 28 de julio, 2016
La directiva antielusión fiscal (ATAD, por su siglas en inglés), finalmente publicada en el Diario Oficial de la Unión Europea de 19 de julio del 2016, proyectará sus efectos sobre cinco principales ámbitos de actuación: la limitación de la deducción de intereses, la regulación de la denominada imposición de salida, el establecimiento de una norma general antiabuso, la transparencia fiscal internacional y las normas para hacer frente a las asimetrías híbridas.1. Introducción

El Diario Oficial de la Unión Europea de 19 de julio del 2016 (L193) ha publicado la Directiva 2016/1164, del Consejo, de 12 de julio del 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior.

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Principales medidas adoptadas por la directiva antielusión fiscal (Directiva 2016/1164, de 12 de julio del 2016)

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Competencia y Derecho de la Unión Europea

Fiscal