EU Commission Cites Three TRR 266 Studies in Anti-Tax Avoidance Directive Evaluation
In its latest evaluation report on the Anti-Tax Avoidance Directive (ATAD), the European Commission incorporates empirical findings from TRR 266 Accounting for Transparency researchers to analyze how these rules perform in practice.
The directive was introduced in 2016 to curb aggressive corporate tax planning and establish a baseline of anti-abuse measures across EU member states. To assess its real-world effectiveness, the Commission drew on a broad body of research, including three studies co-authored by TRR 266 members and fellows.
The cited papers examine how regulatory constraints and transparency mandates shape corporate behavior across three key areas. They analyze the economic effects of interest deduction limitation rules, review how firms adapt to tax enforcement mechanisms, and evaluate the impact of mandatory country-by-country reporting on corporate transparency.
By drawing on this work in official EU documentation, the European Commission takes up a central concern of the TRR 266: providing empirical evidence for a well-founded assessment of the real-world effects of tax and accounting regulations.
We congratulate Henning Giese (Paderborn University), Reinald Koch (Catholic University of Eichstaett-Ingolstadt), Martin Jacob (IESE Business School), Marcel Olbert (University of Mannheim), together with their co-authors, on these impactful contributions.
Cited TRR 266 Publications:
- De Simone, L., Giese, H., Koch, R., & Rehrl, C. (2025), “Real Effects of Earnings Stripping Rules”
- Bruehne, A. & Jacob, M.(2019), “Corporate tax avoidance and the real effects of taxation: A review”
- De Simone, L. & Olbert, M.(2021), “Real Effects of Private Country-by-Country Disclosure”
You can find the Commission’s evaluation here: https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/14287-Anti-tax-Avoidance-Directive-ATAD-evaluation_en