Spain's Council of Ministers has reportedly approved the tax plan for 2018. One of the main aspects of the plan is the implementation of EU Anti-Tax Avoidance Directive (ATAD1) as amended (ATAD2). This will include measures to bring Spain's current tax law in line with the Directive with respect to interest deduction restrictions, exit tax, general anti-avoidance, controlled foreign company (CFC), and hybrid mismatches. The tax plan also includes amending the current tax haven list based on l…