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
Resource Information
The item Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Implementation-of-ATAD-2-in-Luxembourg-and/3MI7ZzIwGV4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Implementation-of-ATAD-2-in-Luxembourg-and/3MI7ZzIwGV4/">Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Implementation-of-ATAD-2-in-Luxembourg-and/3MI7ZzIwGV4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Implementation-of-ATAD-2-in-Luxembourg-and/3MI7ZzIwGV4/">Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
