The Anti-Tax Avoidance Directive and its implementation in Italy
The aim of this work is to provide an overview upon the implementation in the Italian Law System of the European Directive (2016/1164/EU), known as the Anti-Tax Avoidance Directive (from now on, “Directive”).
The Directive provides a number of tools in order to fight the so-called “aggressive fiscal planning schemes” which can obtain advantages exploiting the existing differences between single national tax systems.
The purpose of the Directive is to remove regulatory differences existing within different national systems by adopting a common strategic approach, mandatory for each country, in order to prevent market fragmentation and to stop misalignments and distortions.
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