Council Directive (EU) 2016/1164Show full title

1. Introductory Text

2. CHAPTER I GENERAL PROVISIONS

   1. Article 1. Scope

   2. Article 2. Definitions

   3. Article 3. Minimum level of protection

3. CHAPTER II MEASURES AGAINST TAX AVOIDANCE

   1. Article 4. Interest limitation rule

   2. Article 5. Exit taxation

   3. Article 6. General anti-abuse rule

   4. Article 7. Controlled foreign company rule

   5. Article 8. Computation of controlled foreign company income

   6. Article 9. Hybrid mismatches

   7. Article 9b. Tax residency mismatches

4. CHAPTER III FINAL PROVISIONS

   1. Article 10. Review

   2. Article 11. Transposition

   3. Article 12. Entry into force

   4. Article 13. Addressees