Anti tax avoidance package

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The following IATE entries have been or are being updated in all languages to help the translation of texts belonging to the procedures 2016/0010(CNS) and 2016/0011(CNS).

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IATE IDTerm
3567894anti tax avoidance package
1865996earnings before interests, taxes, depreciation and amortisation
EBITDA
1681617exit tax
2232848exit taxation
3568378general anti-abuse rule
general anti-avoidance rule
GAAR
3539824Global Forum on Transparency and Exchange of Information for Tax Purposes
3550607hybrid entity
3550798hybrid mismatch arrangements
hybrid mismatch
3568385interest limitation
1681818low-tax country
low-tax jurisdiction
1681822no tax country
no tax jurisdiction
3568380principal purpose test
PPT
1681935source state
state of source
1681940state of residence
country of residence
home state
72620stated capital
3534017switch-over clause
921830tax benefit
826425tax burden
913647tax identification number
TIN
784106tax residence
residence for tax purposes
tax domicile
fiscal domicile
1672278tax sovereignty
fiscal sovereignty

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