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European Union

Agreements

Agreement on the European Economic Area (EEA Agreement) [1994] EEA OJ L1/3 5.4, 7.10, 7.11, 7.45

Art 31 5.12, 7.11

Art 34 7.11

Art 40 7.11

Art 108(2) 5.12

Charters

Charter of Fundamental Rights of the European Union [2012] OJ C326/391 2.35, 2.70, 2.71, 10.17, 11.66, 11.67, 11.68

Art 7 11.67

Art 8 11.67

Art 17 10.63

Art 47 2.72

Art 48 2.72

Art 49 2.72

Art 51(1) 2.70

Art 52(1) 11.68

Communications

Exit taxation and the need for coordination of Member States’ tax policies COM(2006) 825 final 5.47

A Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action COM(2015) 302 final 2.3

The application of anti-abuse measures in the area of direct taxation—within the EU and in relation to third countries COM(2007) 785 final 6.37, 6.82

Conventions

Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises 90/463/EEC [1990] OJ L225/10 10.40

European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR) 10.17, 11.67, 11.68

Art 8 11.67

Art 8(2) 11.68

Protocol 1 10.63

Protocol 11 10.17

Protocol 14 10.17

Directives

Directive 64/427/EEC of 7 July 1964 laying down detailed provisions concerning transitional measures in respect of activities of self-employed persons in manufacturing and processing industries falling within ISIC Major Groups 23-40 (Industry and small craft industries) [1964] OJ L117/1863

Art 3 1.9

Second Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent [1977] OJ L26/1 2.62

Sixth Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (Sixth Directive) [1977] OJ L145/1 1.22, 1.30, 1.31, 3.6, 3.12

Art 11A(1) 3.30

Art 27 3.9

Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers divisions, transfers of assets and exchanges of shares concerning companies of different Member States (Tax Merger Directive) [1990] OJ L225/1 1.3, 1.4, 1.33, 1.34, 1.38, 1.39, 1.41, 2.55

Art 11 1.3, 1.34

Art 11(1)(a) 1.39, 1.40, 1.41, 2.48, 2.55, 3.1

Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States [1990] OJ L225/6

Art 1(2) 1.3, 1.34

Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data [1995] OJ L281/31 11.66, 11.69

Art 7(e) 11.69

Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (Interest and Royalties Directive/IRD) [2003] OJ L157/49 3.1, 3.18, 3.22, 3.32, 9.12, 9.41

Art 3 9.12

Art 5 1.34, 6.1

Annex 9.12

Directive 2006/112/EC of 28 November on the common system of value added tax [2006] OJ L347/1 2.70

Directive 2009/65/EC of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) [2009] OJ L302/32 9.55

Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (Merger Directive) [2009] OJ L310/34 5.34, 9.41, 10.57

Art 3 9.12

Art 15(1)(a) 3.1, 6.1

Annex 9.12

Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (EU Recovery Directive) [2010] OJ L84/1 5.22, 5.40, 5.58

Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (DAC 1/Mutual Assistance Directive) [2011] OJ L64/1 2.70, 5.22, 5.57, 10.66, 10.67, 10.69, 10.73, 10.74, 11.1, 11.2, 11.5, 11.18, 11.66, 11.67, 11.69

Art 1(1) 10.66

Art 9(1) 10.68, 10.69, 10.71

Art 9(2) 10.69

Art 15 10.72

Art 16 11.62

Art 25 11.67

Directive 2011/61/EU of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 9.55

Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast) (Parent Subsidiary Directive/PSD) [2011] OJ L345/8 2.29, 2.48, 3.1, 3.17, 3.18, 3.21, 3.31, 6.34, 6.67, 8.35, 8.46, 9.12, 9.41, 11.40, 11.41

Recital 1 3.31

Recital 3 3.31

Art 1 3.34

Art 1(2) 1.36, 1.54, 1.58, 3.1, 3.31, 3.34, 6.1

Art 1(3) 3.1, 3.31, 3.34, 6.1

Art 1(4) 1.54, 3.31, 3.34, 6.1

Art 2 9.12

Art 4 7.28, 7.43, 10.24

Art 4(b) 8.35

Art 4(1) 2.66

Art 4(1)(a) 1.51, 10.24

Annex I 9.12

Directive 2014/86/EU of 8 July 2014 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States [2014] OJ L219/40 1.51

Recital 2 3.31

Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (DAC 2) [2014] OJ L359/1 1.5, 11.1, 11.5, 11.48, 11.66, 11.67, 11.69

Directive (EU) 2015/121 of 27 January 2015 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States [2015] OJ L21/1 1.5

Art 1(2) 1.52

Directive (EU) 2015/849 of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC [2015] OJ L141/73 11.49

Directive (EU) 2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (DAC 3) [2015] OJ L332/1 1.5, 11.1, 11.5, 11.66, 11.67, 11.69

Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (DAC 4) [2016] OJ L146/8 1.5, 11.1, 11.5, 11.10, 11.66, 11.67, 11.69

Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (ATAD 1) [2016] OJ L193/1 1.7, 1.55, 1.56, 1.58, 1.61, 1.65, 2.1, 2.2, 2.3, 2.4, 2.5, 2.6, 2.8, 2.10, 2.11, 2.12, 2.13, 2.14, 2.15, 2.16, 2.17, 2.18, 2.21, 2.26, 2.27, 2.28, 2.29, 2.23, 2.30, 2.31, 2.33, 2.34, 2.38, 2.40, 2.42, 2.43, 2.44, 2.46, 2.48, 2.51, 2.53, 2.59, 2.61, 2.62, 2.65, 2.66, 2.67, 2.68, 2.69, 2.71, 2.73, 2.74, 3.1, 3.34, 3.37, 4.1, 4.3, 4.4, 4.20, 4.22, 4.26, 4.29, 4.33, 4.34, 4.35, 4.49, 5.1, 5.5, 5.6, 5.11, 5.29, 5.31, 5.35, 5.38, 5.39, 5.41, 5.51, 5.52, 5.53, 5.55, 5.57, 5.63, 5.64, 6.1, 6.3, 6.7, 6.8, 6.9, 6.10, 6.14, 6.22, 6.23, 6.26, 6.40, 6.42, 6.59, 6.63, 6.65, 6.67, 6.68, 6.70, 6.71, 6.89, 6.93, 6.97, 7.10, 7.16, 7.22, 7.23, 7.49, 8.2, 8.3, 8.5, 8.8, 8.14, 8.16, 8.17, 8.18, 8.19, 8.20, 8.21, 8.22, 8.23, 8.24, 8.25, 8.26, 8.27, 8.28, 8.29, 8.30, 8.31, 8.32, 8.34, 8.35, 8.38, 8.42, 8.43, 8.46, 8.48, 9.2, 9.3, 9.4, 9.6, 9.7, 9.11, 9.12, 9.13, 9.16, 9.17, 9.18, 9.20, 9.21, 9.25, 9.34, 9.35, 9.43, 9.56, 9.57, 9.70, 9.71, 9.74, 9.75, 10.1, 10.2, 10.3, 10.4, 10.5, 10.7, 10.8, 10.11, 10.12, 10.13, 10.14, 10.21, 10.22, 10.24, 10.25, 10.31, 10.35, 10.37, 10.39, 10.41, 10.42, 10.44, 10.45, 10.51, 10.53, 10.54, 10.57, 10.58, 10.60, 10.61, 10.62, 10.63, 10.64, 10.65, 10.66, 10.67, 10.72, 10.73, 10.74, 10.75, 10.76, 10.78, 10.79, 10.81, 10.85, 10.86, 10.88, 10.89, 10.90, 11.1, 11.2, 11.15, 11.40, 11.60, 11.70, 11.71, 12.1, 12.2, 12.3, 12.4, 12.5, 12.6, 12.7, 12.9, 12.19, 12.21, 12.24, 12.26, 12.27, 12.32, 12.34, 12.36, 12.39, 12.40, 12.41, 12.42, 12.43, 12.44, 12.59, 12.63, 12.64

Preamble 6.12, 6.14, 6.22

Recital 1 1.56, 2.19, 2.30, 6.4, 6.63, 6.89, 10.2

Recital 2 2.17, 6.8, 6.22, 6.44, 6.63, 6.89, 7.51, 10.2, 10.55, 10.56

Recital 3 2.3, 2.17, 2.19, 6.8, 6.63, 6.89, 10.56

Recital 4 2.3

Recital 5 10.38, 10.43, 10.66

Recital 6 4.2, 4.4, 4.32

Recital 7 4.4

Recital 8 4.4

Recital 9 4.4

Recital 10 5.31, 5.41, 5.45, 5.49, 10.12, 10.13

Recital 11 1.60, 6.3, 6.9, 6.12, 6.14, 6.32, 6.45, 6.74, 10.16, 10.17

Recital 12 7.39, 7.45, 12.52

Recital 13 8.29

Recital 16 2.17

Recital 21 9.49

Recital 22 9.60

Recital 30 8.35, 9.43

Art 1 2.2, 2.3, 2.30, 4.8, 6.7, 7.6, 7.7, 7.17, 8.18, 8.29, 9.13, 9.15, 9.16, 9.35

Art 1(1) 2.4, 2.5, 8.29

Art 1(2) 2.7, 9.16, 9.35

Art 2 2.2, 4.4, 4.29, 9.20, 9.39, 9.44, 9.45, 9.54, 9.63, 9.73

Art 2(1) 4.28, 4.29

Art 2(2) 4.27

Art 2(4) 7.7, 7.24, 7.26, 9.20

Art 2(4)(a) 8.25, 9.18

Art 2(4)(b) 8.25

Art 2(4)(c) 8.25

Art 2(6) 5.31

Art 2(7) 5.32

Art 2(8) 5.33

Art 2(9) 8.19, 9.10, 9.21, 9.22, 9.27, 9.39, 9.45, 9.47, 9.48, 9.50, 9.51, 9.52, 9.53, 9.55, 9.57, 9.70

Art 2(9)(a)(ii) 8.23, 8.24

Art 2(9)(b) 9.22, 9.39, 9.46

Art 2(9)(d) 8.21

Art 2(9)(e) 8.21, 9.22

Art 2(9)(g) 9.22, 9.39

Art 2(11) 8.26, 9.20

Art 3 1.58, 2.2, 2.9, 2.10, 2.11, 2.14, 2.52, 4.19, 4.34, 4.44, 5.7, 6.8, 6.13, 7.6, 7.16, 7.17, 7.33, 7.52, 9.49, 9.65, 10.43

Art 4 2.30, 4.1, 4.3, 4.4, 4.6, 4.7, 4.9, 4.11, 4.12, 4.13, 4.14, 4.15, 4.16, 4.18, 4.19, 4.29, 4.30, 4.31, 4.35, 7.49, 8.42, 9.18, 9.19, 12.13

Art 4(1) 4.9, 12.16

Art 4(2) 4.30

Art 4(4) 4.23

Art 4(5) 2.12, 4.36, 12.13

Art 4(6) 4.46, 4.47, 10.45

Art 4(7) 4.25

Art 4(8) 2.43, 4.39

Art 5 5.1, 5.7, 5.51, 5.62, 7.40, 9.18, 9.19

Art 5(1) 2.30, 5.3, 5.4, 5.29, 5.30, 5.35, 10.9

Art 5(1)(a) 5.31, 5.34, 12.20

Art 5(1)(b) 5.31, 5.34

Art 5(1)(c) 5.32, 5.34

Art 5(1)(d) 5.33, 5.34

Art 5(2) 5.4, 5.39

Art 5(3) 5.4, 5.53, 5.54

Art 5(4) 5.42

Art 5(5) 2.59, 5.5, 5.48, 5.49, 5.61, 9.17, 10.9, 12.22

Art 5(6) 5.36

Art 5(7) 5.3, 5.50

Art 6 1.56, 1.57, 1.59, 1.61, 1.62, 1.63, 1.64, 1.65, 2.30, 2.49, 2.60, 2.61, 2.63, 6.1, 6.2, 6.3, 6.4, 6.5, 6.6, 6.7, 6.8, 6.10, 6.12, 6.13, 6.14, 6.16, 6.17, 6.18, 6.19, 6.20, 6.21, 6.22, 6.23, 6.24, 6.25, 6.31, 6.32, 6.38, 6.40, 6.41, 6.43, 6.44, 6.46, 6.47, 6.49, 6.51, 6.52, 6.54, 6.59, 6.60, 6.62, 6.63, 6.64, 6.65, 6.66, 6.67, 6.68, 6.69, 6.71, 6.72, 6.73, 6.80, 6.88, 6.91, 6.92, 6.93, 6.95, 6.96, 6.97, 6.98, 6.100, 6.101, 6.102, 6.103, 6.104, 6.106, 6.107, 6.108, 9.19, 10.15, 11.15, 12.24

Art 6(1) 6.7, 6.93

Art 6(3) 2.30, 6.51, 6.93, 10.16, 12.25

Art 7 2.12, 2.15, 2.33, 7.4, 7.5, 7.6, 7.7, 7.15, 7.18, 7.20, 7.21, 7.22, 7.36, 7.39, 7.40, 7.45, 7.51, 7.52, 7.53, 7.54, 7.55, 7.56, 7.61, 9.18, 9.19, 9.35, 9.43, 9.66

Art 7(1) 6.40, 7.25, 7.29, 7.38

Art 7(1)(a) 6.17, 7.6, 7.7, 7.15, 7.24, 7.36, 7.37, 7.43, 12.31

Art 7(1)(b) 7.6, 7.15, 7.33, 7.36, 7.38, 9.35

Art 7(2) 2.12, 2.30, 2.66, 6.72, 7.36, 7.44, 12.27

Art 7(2)(a) 2.15, 2.45, 7.6, 7.10, 7.14, 7.15, 7.36, 7.41, 7.42, 7.44, 7.45, 7.46, 7.48, 7.53, 7.58, 7.60, 9.35

Art 7(2)(b) 7.6, 7.15, 7.34, 7.36, 7.41, 7.46, 7.46, 7.48, 7.53, 7.58, 9.35, 12.26, 12.30

Art 7(3) 7.53, 12.28, 12.29

Art 7(4) 7.53, 12.30

Art 8 2.12, 7.4, 7.5, 7.6, 7.7, 7.15, 7.21, 7.39, 7.40, 7.45, 7.51, 7.52, 7.53, 7.54, 7.55, 7.56, 7.61, 9.35, 9.43, 9.66, 12.31

Art 8(1) 7.50

Art 8(2) 7.47

Art 8(3) 7.15, 7.25, 7.29, 12.31

Art 8(5) 7.16, 7.28, 7.50, 10.52

Art 8(6) 7.16, 7.28, 10.52

Art 8(7) 7.16, 7.28, 7.33

Art 9 2.33, 8.15, 8.42, 9.4, 9.5, 9.11, 9.19, 9.20, 9.21, 9.22, 9.40, 9.42, 9.43, 9.44, 9.53, 9.54, 9.60, 9.70, 9.73, 10.25, 10.49

Art 9(1) 8.7, 9.2, 9.3, 9.23, 9.24, 9.26, 9.27, 9.28, 9.31, 9.47, 9.49, 9.50, 9.52, 9.53, 9.56, 9.57, 9.58, 9.71, 9.75

Art 9(1)(a) 8.32, 9.58

Art 9(1)(b) 8.32, 9.59

Art 9(2) 8.7, 8.34, 9.2, 9.3, 9.19, 9.42, 9.45, 9.52

Art 9(2)(a) 8.34

Art 9(2)(b) 2.68, 8.17, 8.45, 9.22

Art 9(3) 9.3

Art 9(4) 8.30, 9.3

Art 9(5) 2.33, 2.66, 7.22, 9.3, 10.32

Art 9(6) 9.3, 9.21

Art 9a 9.2, 9.3, 9.4, 9.5, 9.11, 9.16, 9.17, 9.19, 9.20, 9.22, 9.29, 9.30, 9.31, 9.32, 9.33, 9.34, 9.35, 9.36, 9.37, 9.38, 9.39, 9.40, 9.42, 9.43, 9.44, 9.45, 9.46, 9.54, 9.61, 9.62, 9.63, 9.64, 9.65, 9.66, 9.67, 9.68, 9.70, 9.72, 9.73, 9.75

Art 9a(1) 9.47

Art 9a(2) 9.39, 9.40, 9.42, 9.55

Art 9b 9.3, 9.5, 9.19, 9.43, 9.44, 9.70

Art 11(1) 7.40, 10.64

Art 11(5) 7.40

Art 11(5)(a) 9.4

Art 11(6) 4.3

Directive (EU) 2016/2258 of 6 December 2016 amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities (DAC 5) [2016] OJ L342/1 11.1, 11.5, 11.66, 11.67, 11.69

Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries (ATAD 2) [2017] OJ L144/1 1.7, 1.55, 1.56, 1.58, 1.61, 1.65, 2.1, 2.2, 2.3, 2.4, 2.5, 2.6, 2.7, 2.8, 2.10, 2.11, 2.12, 2.13, 2.14, 2.15, 2.16, 2.17, 2.18, 2.21, 2.26, 2.27, 2.28, 2.29, 2.23, 2.30, 2.31, 2.33, 2.34, 2.38, 2.40, 2.42, 2.43, 2.44, 2.46, 2.48, 2.51, 2.53, 2.59, 2.61, 2.62, 2.65, 2.66, 2.67, 2.68, 2.69, 2.71, 2.73, 2.74, 3.1, 3.34, 3.37, 4.1, 4.3, 4.4, 4.20, 4.22, 4.26, 4.29, 4.33, 4.34, 4.35, 4.49, 5.1, 5.5, 5.6, 5.11, 5.29, 5.31, 5.35, 5.38, 5.39, 5.41, 5.51, 5.52, 5.53, 5.55, 5.57, 5.63, 5.64, 6.1, 6.3, 6.7, 6.8, 6.9, 6.10, 6.14, 6.22, 6.23, 6.26, 6.40, 6.42, 6.59, 6.63, 6.65, 6.67, 6.68, 6.70, 6.71, 6.89, 6.93, 6.97, 7.10, 7.16, 7.22, 7.23, 7.49, 8.2, 8.3, 8.8, 8.14, 8.16, 8.17, 8.19, 8.20, 8.21, 8.22, 8.23, 8.24, 8.25, 8.26, 8.27, 8.28, 8.29, 8.30, 8.31, 8.34, 8.35, 8.38, 8.42, 8.43, 8.46, 8.48, 9.2, 9.3, 9.4, 9.6, 9.7, 9.9, 9.11, 9.12, 9.13, 9.16, 9.17, 9.18, 9.20, 9.21, 9.25, 9.29, 9.34, 9.35, 9.41, 9.43, 9.46, 9.49, 9.56, 9.58, 9.60, 9.70, 9.73, 10.1, 10.27, 10.31, 10.32, 10.39, 10.41, 10.42, 10.44, 10.45, 10.47, 10.51, 10.53, 10.54, 10.57, 10.58, 10.60, 10.61, 10.62, 10.63, 10.64, 10.65, 10.66, 10.67, 10.72, 10.73, 10.74, 10.75, 10.76, 10.78, 10.79, 10.81, 10.85, 10.86, 10.88, 10.89, 10.90, 11.1, 11.2, 11.15, 11.40, 11.60, 11.70, 11.71, 12.1, 12.2, 12.3, 12.4, 12.5, 12.6, 12.7, 12.9, 12.19, 12.21, 12.24, 12.26, 12.27, 12.32, 12.36, 12.39, 12.40, 12.41, 12.42, 12.43, 12.44, 12.59, 12.63, 12.64

Preamble 6.12, 6.14, 6.22

Recital 1 6.4, 6.63, 6.89, 10.2

Recital 2 6.8, 6.22, 6.44, 6.63, 6.89, 7.51, 10.2

Recital 3 6.8, 6.63, 6.89, 10.56

Recital 4 2.3, 9.16

Recital 5 10.43

Recital 6 4.2, 4.4, 4.32

Recital 7 4.4

Recital 8 4.4

Recital 9 4.4

Recital 10 5.31, 5.41, 5.45, 5.49, 10.12, 10.13

Recital 11 1.60, 6.3, 6.9, 6.12, 6.14, 6.32, 6.45, 6.74, 10.16, 10.17

Recital 12 7.39, 7.45, 12.52

Recital 13 9.20

Recital 17 8.30

Recital 21 9.48, 9.49, 9.50

Recital 22 8.23, 9.60

Recital 24 8.8, 9.20

Recital 27 8.21

Recital 28 8.28, 9.6

Recital 29 9.42

Recital 30 8.35, 9.41, 9.43

Art 1 2.2, 2.3, 2.30, 4.8, 6.7, 7.6, 7.7, 7.17, 8.18, 9.13, 9.15, 9.16, 9.35

Art 1(1) 2.4, 2.5, 8.29

Art 1(2) 2.7, 9.16, 9.35

Art 2 2.2, 4.4, 4.29, 9.20, 9.39, 9.44, 9.45, 9.54, 9.63, 9.73

Art 2(1) 4.28, 4.29

Art 2(2) 4.27

Art 2(4) 7.7, 7.24, 7.26, 9.20

Art 2(4)(a) 9.18

Art 2(6) 5.31

Art 2(7) 5.32

Art 2(8) 5.33

Art 2(9) 9.10, 9.21, 9.22, 9.27, 9.39, 9.45, 9.47, 9.48, 9.50, 9.51, 9.52, 9.53, 9.55, 9.57, 9.70

Art 2(9)(a) 10.47

Art 2(9)(a)(ii) 8.23, 8.24

Art 2(9)(b) 9.22, 9.39, 9.46

Art 2(9)(e) 9.22

Art 2(9)(g) 9.22, 9.39

Art 2(11) 8.26, 9.20

Art 3 1.58, 2.2, 2.9, 2.10, 2.11, 2.14, 2.52, 4.19, 4.34, 4.44, 5.7, 6.8, 6.13, 7.6, 7.16, 7.17, 7.33, 7.52, 9.49, 9.65

Art 4 2.30, 4.1, 4.3, 4.4, 4.6, 4.7, 4.9, 4.11, 4.12, 4.13, 4.14, 4.15, 4.16, 4.18, 4.19, 4.29, 4.30, 4.31, 4.35, 7.49, 8.42, 9.18, 9.19, 12.13

Art 4(1) 4.9, 12.16

Art 4(2) 4.30

Art 4(4) 4.23

Art 4(5) 2.12, 4.36, 12.13

Art 4(6) 4.46, 4.47

Art 4(7) 4.25

Art 4(8) 2.43, 4.39

Art 5 5.1, 5.7, 5.51, 5.62, 7.40, 9.18, 9.19

Art 5(1) 2.30, 5.3, 5.4, 5.29, 5.30, 5.35, 10.9

Art 5(1)(a) 5.31, 5.34, 12.20

Art 5(1)(b) 5.31, 5.34

Art 5(1)(c) 5.32, 5.34

Art 5(1)(d) 5.33, 5.34

Art 5(2) 5.4, 5.39

Art 5(3) 5.4, 5.53, 5.54

Art 5(4) 5.42

Art 5(5) 2.59, 5.5, 5.48, 5.49, 5.61, 9.17, 10.9, 12.22

Art 5(6) 5.36

Art 5(7) 5.3, 5.50

Art 6 1.56, 1.57, 1.59, 1.61, 1.62, 1.63, 1.64, 1.65, 2.30, 2.49, 2.60, 2.61, 2.63, 6.1, 6.2, 6.3, 6.4, 6.5, 6.6, 6.7, 6.8, 6.10, 6.12, 6.13, 6.14, 6.16, 6.17, 6.18, 6.19, 6.20, 6.21, 6.22, 6.23, 6.24, 6.25, 6.31, 6.32, 6.38, 6.40, 6.41, 6.43, 6.44, 6.46, 6.47, 6.49, 6.51, 6.52, 6.54, 6.59, 6.60, 6.62, 6.63, 6.64, 6.65, 6.66, 6.67, 6.68, 6.69, 6.71, 6.72, 6.73, 6.80, 6.88, 6.91, 6.92, 6.93, 6.95, 6.96, 6.97, 6.98, 6.100, 6.101, 6.102, 6.103, 6.104, 6.106, 6.107, 6.108, 9.19, 10.15, 12.24

Art 6(1) 6.7, 6.93

Art 6(3) 2.30, 6.51, 6.93, 10.16, 12.25

Art 7 2.12, 2.15, 2.33, 7.4, 7.5, 7.6, 7.7, 7.15, 7.18, 7.20, 7.21, 7.22, 7.36, 7.39, 7.40, 7.45, 7.51, 7.52, 7.53, 7.54, 7.55, 7.56, 7.61, 9.18, 9.19, 9.35, 9.43, 9.66

Art 7(1) 6.40, 7.25, 7.29, 7.38

Art 7(1)(a) 6.17, 7.6, 7.7, 7.15, 7.24, 7.36, 7.37, 7.43, 12.31

Art 7(1)(b) 7.6, 7.15, 7.33, 7.36, 7.38, 9.35

Art 7(2) 2.12, 2.30, 2.66, 6.72, 7.36, 7.44, 12.27

Art 7(2)(a) 2.15, 2.45, 7.6, 7.10, 7.14, 7.15, 7.36, 7.41, 7.42, 7.44, 7.45, 7.46, 7.48, 7.53, 7.58, 7.60, 9.35

Art 7(2)(b) 7.6, 7.15, 7.34, 7.36, 7.41, 7.46, 7.46, 7.48, 7.53, 7.58, 9.35, 12.26, 12.30

Art 7(3) 7.53, 12.28, 12.29

Art 7(4) 7.53, 12.30

Art 8 2.12, 7.4, 7.5, 7.6, 7.7, 7.15, 7.21, 7.39, 7.40, 7.45, 7.51, 7.52, 7.53, 7.54, 7.55, 7.56, 7.61, 9.35, 9.43, 9.66, 12.31

Art 8(1) 7.50

Art 8(2) 7.47

Art 8(3) 7.15, 7.25, 7.29, 12.31

Art 8(5) 7.16, 7.28, 7.50, 10.52

Art 8(6) 7.16, 7.28, 10.52

Art 8(7) 7.16, 7.28, 7.33

Art 9 2.33, 8.15, 8.42, 9.4, 9.5, 9.11, 9.19, 9.20, 9.21, 9.22, 9.40, 9.42, 9.43, 9.44, 9.53, 9.54, 9.60, 9.70, 9.73, 10.49

Art 9(1) 9.2, 9.3, 9.23, 9.24, 9.26, 9.27, 9.28, 9.31, 9.47, 9.49, 9.50, 9.52, 9.53, 9.56, 9.57, 9.58, 9.71, 9.75

Art 9(1)(a) 8.16, 8.32, 9.58

Art 9(1)(b) 8.17, 8.32, 9.59

Art 9(2) 9.2, 9.3, 9.19, 9.42, 9.45, 9.52, 10.49

Art 9(2)(a) 8.34

Art 9(2)(b) 2.68, 8.17, 8.45, 9.22

Art 9(3) 9.3

Art 9(4) 8.30, 9.3

Art 9(5) 2.33, 2.66, 7.22, 9.3

Art 9(6) 9.3, 9.21

Art 9a 9.2, 9.3, 9.4, 9.5, 9.11, 9.16, 9.17, 9.19, 9.20, 9.22, 9.29, 9.30, 9.31, 9.32, 9.33, 9.34, 9.35, 9.36, 9.37, 9.38, 9.39, 9.40, 9.42, 9.43, 9.44, 9.45, 9.46, 9.54, 9.61, 9.62, 9.63, 9.64, 9.65, 9.66, 9.67, 9.68, 9.70, 9.72, 9.73, 9.75

Art 9a(1) 9.47

Art 9a(2) 9.39, 9.40, 9.42, 9.55

Art 9b 9.3, 9.5, 9.19, 9.43, 9.44, 9.70

Art 11(1) 7.40, 10.64

Art 11(5) 7.40

Art 11(5)(a) 9.4

Art 11(6) 4.3

Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union (Tax Dispute Resolution Directive/TDRD) [2017] OJ L265/1 5.49, 6.101, 10.40, 10.75, 10.76, 10.77

Art 1 10.77

Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (DAC 6) [2018] OJ L139/1 11.1, 11.2, 11.5, 11.9, 11.12, 11.14, 11.16, 11.17, 11.18, 11.19, 11.21, 11.28, 11.32, 11.34, 11.41, 11.43, 11.51, 11.52, 11.53, 11.55, 11.57, 11.58, 11.60, 11.62, 11.64, 11.65, 11.66, 11.67, 11.69, 11.70, 11.71

Recital 1 11.12

Recital 2 11.13, 11.14, 11.16, 11.60

Recital 5 11.12

Recital 6 11.17

Recital 7 11.16

Recital 8 11.23, 11.24

Recital 10 11.13, 11.18

Recital 14 11.15, 11.60

Recital 17 11.66, 11.67

Recital 18 11.66

Art 1(21) 11.19, 11.20, 11.21

Art 3 11.33

Art 3(18) 11.34

Art 3(19) 11.35

Art 3(20) 11.38

Art 3(24) 11.35

Art 3(25) 11.35

Art 8ab 11.24

Art 8ab(1) 11.30

Art 8ab(2) 11.31, 11.35

Art 8ab(3) 11.29

Art 8ab(5) 11.24, 11.26, 11.52

Art 8ab(6) 11.27, 11.57

Art 8ab(7) 11.29, 11.30

Art 8ab(9) 11.28

Art 8ab(10) 11.29

Art 8ab(12) 11.32, 11.33

Art 14 11.36

Annex IV 11.35

Annex IV, Pt I 11.40

Annex IV, Pt II(A) 11.45

Annex IV, Pt II(E)(2) 11.43

Annex IV, Pt II(E)(3) 11.43

Directive (EU) 2019/1937 of 23 October 2019 on the protection of persons who report breaches of Union law [2019] OJ L305/17 11.71

Notices

Measures considered equally effective to Article 4 of the Anti-Tax Avoidance Directive [2018] OJ C441/1 4.3

Proposals

Proposal for a Council Directive on administrative cooperation in the field of taxation COM(2009) 29 final 9.6

Proposal for a Council Directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market COM(2016) 26 final 1.64, 2.17, 2.23, 2.25, 6.31, 6.70, 9.10, 9.26, 9.27, 12.2

Recital 9 6.70

Art 7 1.64

Art 9 6.31, 6.70

Art 10 9.2

Art 10(1) 9.1, 9.56

Art 10(2) 8.6, 8.49

Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) COM(2016) 683 final 8.5, 12.5, 12.6, 12.7, 12.8, 12.9, 12.10, 12.11, 12.14, 12.16, 12.32, 12.38, 12.40

Art 7 12.10

Art 44 12.11

Art 44(d) 12.11

Art 44(e) 12.11

Art 44(f) 12.11

Art 60 12.31

Art 69 12.16

Art 72 6.66

Art 82 12.5

Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) COM(2016) 685 final 4.50, 12.6, 12.7, 12.8, 12.9, 12.10, 12.11, 12.12, 12.19, 12.22, 12.26, 12.27, 12.30, 12.32, 12.34, 12.35, 12.38, 12.39, 12.41, 12.42, 12.44, 12.46, 12.63, 12.64

Art 4(18) 5.36

Art 8(e) 12.20

Art 9(4) 12.11

Art 13 4.50, 12.13, 12.17, 12.18

Art 24 12.11

Art 28(d) 12.11

Art 29 12.21

Art 29(1)(a) 12.20

Art 29(2) 12.22

Art 53 6.66, 12.33

Art 53(1) 12.58

Art 58 12.23

Art 58(3) 12.25

Art 59 12.24

Art 59(1)(b) 12.43

Art 59(2) 12.26

Art 59(2) 12.28

Art 60 12.31

Art 60(2) 12.31

Proposal for a Council Directive on Double Taxation Dispute Resolution Mechanisms in the EU COM(2016) 686 final 10.79

Proposal for a Council Directive amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries COM(2016) 687 final 9.5, 9.9, 9.11, 9.23

Art 9(1) 9.58

Proposal for a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements COM(2017) 335 final 11.19, 11.37

Recommendations

Recommendation 2012/772/EU of 6 December 2012 on aggressive tax planning [2012] OJ L338/41 6.24

Recommendation (EU) 2016/136 of 28 January 2016 on the implementation of measures against tax treaty abuse [2016] OJ L25/67 1.64

Regulations

Regulation (EC) No 45/2001 of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data [2001] OJ L8/1 11.66

Regulation (EU) 2016/679 of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) [2016] OJ L119/1 11.66, 11.67, 11.68

Recital 14 11.67

Art 4(1) 11.67

Art 23 11.68

Art 23(1)(e) 11.68

Resolutions

Resolution of 8 June 2010 on coordination of the Controlled Foreign Corporation (CFC) and thin capitalisation rules within the European Union [2010] OJ C156/1 6.82

Treaties

Treaty establishing the European Economic Community (EEC Treaty) 1.12

Art 30 1.11

Art 52 1.14

Treaty on European Union (TEU) [2010] OJ C83/13 2.20

Art 2 7.22

Art 5 10.58

Art 5(3) 2.20

Art 5(4) 2.41

Art 6(1) 2.70

Art 190 2.22

Protocol 2 10.58

Treaty on the functioning of the European Union (TFEU) [2010] OJ C83/47 1.1, 1.6, 1.13, 1.23, 1.33, 1.35, 1.36, 1.62, 2.26, 2.35, 10.54

Art 3(2) 2.31, 2.32

Art 4(2)(a) 2.20

Art 16(1) 11.67

Art 26(2) 10.55

Art 49 1.41

Art 63 7.12

Art 107 2.45

Art 113 2.41

Art 114 2.41, 7.52

Art 115 2.16, 2.17, 2.18, 2.19, 2.20, 2.21, 2.41, 7.52, 10.54, 10.62

Art 216 2.31, 2.32, 2.33

Art 216(1) 2.33

Art 267 10.82

Art 288 2.46, 2.54, 7.52

Art 288(3) 2.48

Art 296(2) 2.22

Art 325(1) 3.16

Art 325(2) 3.16

Art 351 2.64, 2.67, 7.22, 9.63

Art 351(1) 2.64

Protocol 2 2.21

INTERNATIONAL

Conventions and Treaties

Office for Economic Co-operation and Development

Model Tax Convention (MC)

Art 7 7.20

Art 9 7.46

Art 10(2) 7.50

Art 10(2)(a) 6.58, 6.60

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) 6.49, 10.40, 10.86, 10.87

Art 7(1) 6.8, 6.14

Art 7(8) 6.89

Art 7(9) 6.89

Art 7(10) 6.89

Art 7(11) 6.87, 6.89

Art 7(12) 6.89

Art 7(13) 6.89

Art 16 10.86

Art 19 10.86

United Nations

Vienna Convention on the Law of Treaties, Vienna 23 May 1969, UN Treaty Series 1980 Vol 1155, I-18232

Art 31 6.51

Legislation (by jurisdiction)

Belgium

Income Tax Code

Art 198/1 3 4.15

Art 198/1 4 4.15

Brazil

Law 9,249/95 of 26 December 1995

Art 9 8.40

France

Civil Code of 1804 1.1

Code Générale des impôts (CGI)

Art 209B 7.1

Art 209B(ii) 7.10

Finance Act for 2019 4.33

Germany

Foreign Tax Act [Außensteuergesetz (AStG)]

s 7 7.1, 7.7

s 8(2) 7.10

s 12(3) 7.50

Income Tax Act [Einkommensteuergesetz (EStG)]

s 4(h)(5)(1) 8.42

Citizen Relief Act [Bürgerentlastungsgesetz] of 16 July 2009, BGBl 1, 1959 (2009) 8.42

Growth Acceleration Act [Wachstumsbeschleunigungsgesetz] of 22 December 2009, BGBl 1, 3950 (2009) 8.42

Corporate Tax Code

s 2.1 5.35

Italy

Income Tax Code

Art 166-bis 5.60

Luxembourg

Penal Code

Art 458 11.58

Income Tax Law

Art 35 5.60

Art 38 5.62

General Tax Code

Art 127 5.62

Loi du 4 décembre 1967 concernant l'impôt sur le revenu, Mémorial A No. 79, 1228

Art 35 5.48

Art 38 5.62

United Kingdom

Income and Corporation Taxes Act 1984

s 747 7.1

United States of America

Revenue Act 1962

Internal Revenue Code (F) 7.1

Foreign Account Tax Compliance Act (FATCA) Pub. L. No. 111-47, 124 Stat. 97 (2010) 11.6, 11.7