The European Commission has announced an initiative to evaluate the Anti-Avoidance Tax Directive (ATAD), which will also include a public consultation.

The ATAD lays down minimum standard rules to address the most common forms of aggressive tax planning and tax avoidance practices that directly affect the functioning of the internal market.

Article 10 of the Directive states that the Commission shall evaluate the implementation of the ATAD and report to the Council thereon.