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).

No.IATE IDTerm
13567894anti tax avoidance package
21865996earnings before interests, taxes, depreciation and amortisation
EBITDA
31681617exit tax
42232848exit taxation
53568378general anti-abuse rule
general anti-avoidance rule
GAAR
63539824Global Forum on Transparency and Exchange of Information for Tax Purposes
73550607hybrid entity
83550798hybrid mismatch arrangements
hybrid mismatch
93568385interest limitation
101681818low-tax country
low-tax jurisdiction
111681822no tax country
no tax jurisdiction
123568380principal purpose test
PPT
131681935source state
state of source
141681940state of residence
country of residence
home state
1572620stated capital
163534017switch-over clause
17921830tax benefit
18826425tax burden
19913647tax identification number
TIN
20784106tax residence
residence for tax purposes
tax domicile
fiscal domicile
211672278tax sovereignty
fiscal sovereignty
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