Tax & Revenue DOUE Importance: 4/10

Corrigendum to the European Directive against corporate tax avoidance

24 Mar 2026 46 views
Who is affected:
Multinational corporate groups and companies with operations in several EU countries

Summary

Errors are corrected in the European regulation that requires companies to pay taxes where they generate real profits. It affects corporate groups with operations in several EU countries.

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This corrigendum fixes material errors in Directive 2016/1164 (ATAD), which establishes rules against tax avoidance practices in the European internal market. The original Directive imposes on Member States the obligation to transpose measures such as interest deductibility limitations, exit taxation, general anti-abus…

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Full official title

CELEX:32016L1164R(06)

View original source (DOUE)

Affected sectors

SMEs Construction Technology Transport

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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