taxnews.ey.comPrint

18 June 2018

Luxembourg Government adopts draft laws implementing EU Anti-Tax Avoidance Directive and Multilateral Instrument

The Luxembourg Council of Government (i.e., the Cabinet) adopted the draft law (Draft Law) implementing the European Union (EU) Anti-Tax Avoidance Directive1 (ATAD) and the draft law ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), which was signed on June 7. The ATAD is intended to provide for uniform legislative implementation of certain Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) recommendations.

A Global Tax Alert, attached below, provides additional details.

———————————————
ATTACHMENT

Document ID: 2018-1239

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2025, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement