With less than six months to go before ATAD 1 starts to kick in, now may be a good time to test your knowledge of what the EU’s anti-tax avoidance directive has in store. Here's my take on the following 10 questions. 1) A company with net interest expense of EUR4m cannot benefit from the safe harbour exemption (if a Member State opts for it) under the interest limitation rule, true or false? A. False. The first EUR3m (or lower amount if a Member State so chooses) is deductibl