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Originally Posted by jfman
It's hardly ridiculous to assert that campaigners and certain media outlets had significant vested interest against the upcoming EU tax directive. It's a clear fact.
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The original directive is from 2016.
The UK ALREADY has similar laws in place and therefore.
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The changes included here implement the provisions of the ATAD. It applies to all taxpayers that are subject to corporate tax in one or more member states of the EU and deals with exit taxes on unrealised Capital Gains on assets transferred out of the tax jurisdiction
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This measure is expected to have a negligible impact on the Exchequer.
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The level of revenue accrued to the public purse as a result of the implementation of Article 5 of the EU Anti-Tax Avoidance Directive (Directive (EU) 2016/1164 of the European Parliament) is expected to be negligible. The UK already has comprehensive exit taxation rules, and the changes necessary to implement the directive are relatively minor and primarily of an administrative nature.
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