Specifications upon taxation with income tax

On this page, we have gathered explanations for companies, which help to determine whether their actions are in accordance with the law when making transactions or participating in chains of transactions.

Below, we explain the measures against profit tax evasion set out in the Income Tax Act and result from Council Directive (EU) 2016/1164 (Anti-Tax Avoidance Directive, ATAD) and Council Directive (EU) 2017/952 (ATAD2).

Handbook “Specifications upon taxation with income tax”

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    Measures against evasion of profit taxation (ATAD)

    We explain the measures against evasion of profit taxation, which are set out in the Income Tax Act and stem from Council Directive (EU) 2016/1164 (Anti-Tax Avoidance Directive, ATAD).

    Legal basis

    Income Tax Act

    Council Directive (EU) 2016/1164

    Based on the directive, the following sections are in the Income Tax Act:

    Last updated on 08.01.2025

    business client

    Last updated: 13.11.2025

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