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21 June 2018

Luxembourg publishes draft law implementing EU Anti-Tax Avoidance Directive

The Luxembourg Council of Government (i.e., the Cabinet) adopted the draft law (Draft Law) implementing the European Union (EU) Anti-Tax Avoidance Directive (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.

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Document ID: 2018-1259

 

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