On 19 July 2016, Council Directive (EU) 2016/1164 was published in the Official Journal of the European Union. The Directive includes anti-avoidance rules in five areas, including interest limitation rules, exit taxation rules, a general anti-abuse rule (GAAR), controlled foreign company (CFC) rules, and hybrid mismatch rules.
Click the following link for {News-2016-06-22/A/2- previous coverage of the rules}.