From Luxembourg: Anti Tax Avoidance Directive (ATAD)
The Luxembourg Government presented a draft law in order to implement the Anti Tax Avoidance Directive (ATAD - EU Directive 2016/1164) which shall be effective on January 1, 2019.
The draft 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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