Despite COVID-19, the international tax environment continues to transform. Has your organization updated its method of operation to comply with the new requirements? The EU Anti-Tax Avoidance Directive (“ATAD”) contains five legally binding anti-abuse measures implemented by most Member States against common forms of aggressive tax planning. Member States that have applied such measures shall provide a minimum level of protection against corporate tax avoidance throughout the EU, whilst at the same time ensuring a fairer and more stable environment for businesses.