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Opinion Statement CFE 2/2025 on Technical Simplification of the EU Anti-Tax Avoidance Directive (ATAD)

CFE Tax Advisers Europe

European Taxation2026https://doi.org/10.59403/3ngrjb8article
ABDC B
Weight
0.50

Abstract

This opinion statement, submitted to the EU institutions in November 2025, comments on the Commission’s initiative to simplify the EU Anti-Tax Avoidance Directive (2016/1164). CFE supports “tax decluttering” and urges Member States to deliver real uniformity in implementation. It argues the interest limitation rule (ILR) is fragmented and outdated, proposing mandatory unlimited carry-forward, carve-outs for third-party debt and infrastructure and a higher EUR 3 million threshold. CFE also supports a de jure SME carve-out and targeted changes to CFC, hybrid mismatch and GAAR rules.

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https://doi.org/https://doi.org/10.59403/3ngrjb8

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@article{cfe2026,
  title        = {{Opinion Statement CFE 2/2025 on Technical Simplification of the EU Anti-Tax Avoidance Directive (ATAD)}},
  author       = {CFE Tax Advisers Europe},
  journal      = {European Taxation},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/3ngrjb8},
}

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Opinion Statement CFE 2/2025 on Technical Simplification of the EU Anti-Tax Avoidance Directive (ATAD)

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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