The Resource The implementation of ATAD into Luxembourg law

The implementation of ATAD into Luxembourg law

Label
The implementation of ATAD into Luxembourg law
Title
The implementation of ATAD into Luxembourg law
Creator
Subject
Language
eng
Summary
This article deals with the implementation of Anti-Tax Avoidance Directive (ATAD) 1 in Luxembourg law. It offers preliminary thoughts on the Luxembourg implementation of the ATAD by way of a detailed review of the five anti-abuse ATAD Law measures, analysing their interaction with existing rules and highlighting grey areas that quickly need clarification
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 21 (2019), no. 3 ; 7 p
http://library.link/vocab/creatorName
  • Fisch, J-L
  • Budzin-Dang, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax avoidance
  • ATAD
  • interest deduction
  • GAAR
  • CFC
  • exit tax
  • hybrid mismatch
Label
The implementation of ATAD into Luxembourg law
Instantiates
Publication
Label
The implementation of ATAD into Luxembourg law
Publication

Library Locations

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