Implementation in Luxembourg of the EU Anti-Tax Avoidance Directive

Download or read book Implementation in Luxembourg of the EU Anti-Tax Avoidance Directive written by J. Neugebauer and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Anti-Tax Avoidance Directive (ATAD) Bill constitutes a comprehensive and coherent implementation of the ATAD I provisions. It includes significant changes in the Luxembourg tax laws which may impact MNCs and international investors. Given that most provisions will enter into force as early as 1 January 2019, investors and taxpayers concerned should check the potential impacts of the ATAD Bill on their activities in Luxembourg and abroad. In addition, given the forthcoming implementation of ATAD II as of 1 January 2020, current operations and future transactions should be reviewed in order to assess the impact of expected anti-hybrid mismatch rules.