directives

Question 1

ATAD goal

Answer 1

to provide a minimum level of protection against corporate tax avoidance throughout the EU, ensuring fair competition and a more stable environment for businesses.

Question 2

main measures ATAD

Answer 2

• **Interest Limitation Rule:
• **Exit Taxation:
• **General Anti-Abuse Rule (GAAR)
• **Controlled Foreign Company (CFC) Rules:*
• **Hybrid Mismatch Rules:*

Question 3

problems for implementation ATAD

Answer 3

1. Harmonization Across Diverse Tax Systems
2. Adminstrative tax burden

Question 4

potential conflicts and synergies between GloBE rules and existing EU directives like ATAD

Answer 4

1. potential overlap
2. Ensuring consistency, preventing conflicts, and maximizing synergies between these frameworks will be essential for the EU to effectively combat tax avoidance while maintaining a fair and competitive tax environment.