Despite the failure of the 6 December ECOFIN Council to reach agreement on the second re-working of the anti-tax avoidance directive (ATAD 2), the Slovak Presidency did not remain inactive, but attempted a final draft compromise before handing over to the Maltese delegation on 31 December 2016.
In November, the European Commission unveiled a proposal to deal with hybrid situations involving a member state and a non-EU country. These arrangements take advantage of the different definitions...