The Resource Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds

Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds

Label
Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds
Title
Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds
Creator
Subject
Language
eng
Summary
In this article, the authors examine Luxembourg's implementation of the second EU anti-tax-avoidance directive (ATAD) and consider the issues it may create for U.S. investors and fund managers that use Luxembourg alternative investment funds
Citation source
In: Tax notes international. - Falls Church. - Vol. 98 (2020), no. 10 ; p. 1135-1144
http://library.link/vocab/creatorName
  • Lesage, T
  • Richard, S
  • Salentiny, F
Geographic coverage
  • Europe
  • North America
Language note
English
http://library.link/vocab/subjectName
  • ATAD
  • associated enterprises
  • investment fund
  • hybrid mismatch
  • check-the-box regulations
Label
Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds
Instantiates
Publication
Label
Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds
Publication

Library Locations

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      52.3736660 4.9336932
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