Ukraine proposes ATAD-aligned anti-avoidance rules to combat aggressive tax planning

23 October, 2026

Ukraine’s government has approved Draft Law No. 16150 prepared by the Ministry of Finance to implement provisions of the Anti-Tax Avoidance Directive (2016/1164) (ATAD) aimed at combating aggressive tax planning. Draft Law No. 16150 was

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Netherlands: Exit payments from departing cooperative members are taxable profit

19 June, 2026

The Netherlands Tax Administration’s Knowledge Group, responsible for specific corporate tax profit determination, has issued a position outlining the corporate income tax treatment of exit payments received by a cooperative from members who

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