The Resource Implementation in Luxembourg of the EU Anti-Tax Avoidance Directive

Implementation in Luxembourg of the EU Anti-Tax Avoidance Directive

Label
Implementation in Luxembourg of the EU Anti-Tax Avoidance Directive
Title
Implementation in Luxembourg of the EU Anti-Tax Avoidance Directive
Creator
Subject
Language
eng
Summary
The Anti-Tax Avoidance Directive (ATAD) Bill constitutes a comprehensive and coherent implementation of the ATAD I provisions. It includes significant changes in the Luxembourg tax laws which may impact MNCs and international investors. Given that most provisions will enter into force as early as 1 January 2019, investors and taxpayers concerned should check the potential impacts of the ATAD Bill on their activities in Luxembourg and abroad. In addition, given the forthcoming implementation of ATAD II as of 1 January 2020, current operations and future transactions should be reviewed in order to assess the impact of expected anti-hybrid mismatch rules
Citation source
In: International tax journal. - Riverwoods. - Vol. 44 (2018), no. 6 (November-December) ; p. 29-32
http://library.link/vocab/creatorName
  • Neugebauer, J
  • Lesage, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ATAD
  • BEPS
  • CFC
  • hybrid mismatch
  • exit tax
  • GAAR
  • MNE
Label
Implementation in Luxembourg of the EU Anti-Tax Avoidance Directive
Instantiates
Publication
Label
Implementation in Luxembourg of the EU Anti-Tax Avoidance Directive
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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