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