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Anti-Tax Avoidance Directive – a step towards harmonisation? – Session 3
30th November 2016 @ 16:00 - 18:00
The third and final installment of the seminar shall continue with an analysis of the specific measures required by the ATAD regarding the interest limitation (article 4), exit taxation (article 5) and anti-hybrids rules (article 9). Each anti-tax avoidance measure contemplated under this session will be addressed from the perspective of its purpose, scope, potential risks and potential implications from a Malta tax perspective.