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09 July 2018

Luxembourg's draft law implementing EU Anti-Tax Avoidance Directive discussed

The Luxembourg Government submitted the draft law (Draft Law) on June 20, implementing the European Union (EU) Anti-Tax Avoidance Directive (ATAD) to the Luxembourg Parliament. As ATAD offers a choice to Member States on approaches, the Luxembourg Government generally chose the most business-friendly options. The Luxembourg Government also seized this opportunity to amend two existing provisions to better align them with current international tax standards.

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

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Document ID: 2018-1358

 

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