The Implementation of ATAD into Luxembourg Law

Journal

Author

Fisch, J-L.; Budzin-Dang, A.

Country

Luxembourg

Published Date

May 29, 2019

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 2), No. 3

DOI

https://doi.org/10.59403/3z30ass

Document

Go to Tax Research Platform

This article deals with the implementation of ATAD 1 in Luxembourg law. It offers preliminary thoughts on the Luxembourg implementation of the ATAD by way of a detailed review of the five anti-abuse ATAD Law measures, analysing their interaction with existing rules and highlighting grey areas that quickly need clarification.

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The Implementation of ATAD into Luxembourg Law