Brexit and EU rules: Anti-Tax Avoidance Directive (ATAD) - part 1

In the first of a series on EU Directives affecting the accounting and tax profession, both in statute and at the debate stage, Stefan Petrovski of Paris-based accounting firm, Primexis, analyses the significant changes that derive from recent EU directives in the accounting and finance field, starting with the Anti-Tax Avoidance Directive (ATAD)

March marked the official beginning of divorce proceedings between the UK and the EU. As stock markets and currency exchange rates reflected the uncertainty and concern over the scenarios for the settlement agreement, work continues inside the 27 EU member states (EU27) to achieve greater harmonisation of accounting standards and tax rules.

These take the form of EU directives on finance and accounting standards which all member states need to comply with, within specified time limits.

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