Tax (EU)

 

Learn more about the AIMA's work on the following topics by clicking below: 

EU Non-Cooperative Jurisdictions List

The EU list of non-cooperative jurisdictions lists non-EU countries that encourage abusive tax practices, which erode Member States' corporate tax revenues.

Hybrids Legislation (ATAD2)

Hybrid mismatches are differences in the tax treatment of an entity or an instrument under the laws of two or more jurisdictions.