European Commission Notice Published on EU Member States with Interest Limitation Rules Equally Effective to ATAD

A Commission Notice on measures considered equally effective to Article 4 of the Anti-Tax Avoidance Directive was published in the Official Journal of the EU on 7 December 2018. The Notice concerns the provision of the EU Anti-Tax Avoidance Directive (ATAD) that allows EU Member States to delay implementing the ATAD interest limitation rules until 1 January 2024, provided that the Member States existing measures are equally effective to the ATAD rules. The Member States that are considered t…