Adoption of position on proposal relating to hybrid mismatches with third countries

The Council of the European Union adopted on 21 February 2017 its position on a draft proposal aiming at closing down 'hybrid mismatches' with the tax systems of third countries. It builds on the anti-tax avoidance directed - adopted in July 2016 - which covers intra-EU disparities.

The proposal was put forward by the European Commission in October 2016, as part of a package of proposals aiming to overhaul the way in which companies are taxed in the Single Market.

• Primary Source

European Commission: DG Communication: IP/17/305, 21.02.17: Fair Taxation: Commission welcomes new rules to prevent tax avoidance through non-EU countries http://europa.eu/rapid/press-release_IP-17-305_en.htm

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