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Eingabehilfen

Luxembourg - Publication of the draft bill of law implementing ATAD 2 into Luxembourg domestic law

The draft bill implementing EU Directive 2017/952 of 29 May 2017 amending EU Directive 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (the “ATAD 2 Directive”) into Luxembourg domestic law (the “Draft ATAD 2 Law”) was submitted to the parliament on 8 August 2019. The Draft ATAD 2 Law aims at broadening the scope of the anti-hybrid mismatch provisions introduced into Luxembourg law earlier this year so as to also include h