From Luxembourg: Implementation of the Anti Tax Avoidance Directive
8 March, 2019
The Luxembourg Parliament voted the law in order to implement the Anti Tax Avoidance Directive (ATAD – EU Directive 2016/1164) which came into force on January 1, 2019.
The law suggests a post-BEPS tax environment while maintaining an interesting and flexible hub for international tax structures. Existing structures with Luxembourg involvement should be reviewed.
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Source: Michael Probst, Matthias Gutknecht, Asbed Chahbazian, BA Tax Accountants, a collaborating firm of Andersen Global