The Maltese Presidency of the Council of the EU hopes that the European finance ministers will be in a position to reach a unanimous political agreement, on Tuesday 21 February, on two legislative dossiers in the field of taxation: - the second version of the 'anti-tax avoidance' directive (ATAD), and; - the criteria to define a non-cooperative tax jurisdiction.
Readers may recall that in October 2016, the European Commission presented a proposal aiming to respond to hybrid mismatch...