Tax (EU)

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

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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.

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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.