Richtlijn (EU) 2016/1164 van de Raad van 12 juli 2016 tot vaststelling van regels ter bestrijding van belastingontwijkingspraktijken welke rechtstreeks van invloed zijn op de werking van de interne markt (PbEU 2016, L 234/26)

This directive establishes common rules to prevent tax avoidance practices that directly impact the functioning of the EU internal market. It aims to ensure that companies cannot exploit gaps in national tax laws to avoid paying their fair share of taxes, thereby creating a more level playing field across member states. Businesses operating within the EU are affected by these new anti-avoidance measures. The rules target specific aggressive tax planning strategies to ensure fair competition and protect the integrity of the single market.