Vous êtes ici : AccueilFiscalité Internationale n° 2-2020 - Mai 2020

  • Lutte contre la fraude et l’évasion fiscales

The ATAD general anti-abuse rule in Luxembourg


The article discusses the implementation of the ATAD general anti-abuse rule into Luxembourg law, reflecting also on the previous Luxembourg anti-abuse regime and its relevance and potential impact in the light of the application of the ATAD general anti-abuse rule. Introduction 1. Two anti-tax avoidance directives, respectively Council Directive (EU) 2016/1164 of 12 July 2016 (“ATAD 1”) and Council Directive (EU) 2017/952 of 29 May 2017 (“ATAD 2”), designed to tackle tax avoidance within the internal market, have significantly impacted the European tax landscape. ATAD 1 was introduced into Luxembourg law by the Law dated 21 December 2018 and most provisions have been applicable since 1 January 2019 (i.e. those relating to interest limitation, controlled foreign company, hybrid instruments within the EU and general anti-avoidance rule), with the exception of the rules pertaining to exit taxation, which were made applicable only as from 1 January 2020. On 19 December… Identifiant … Continuer la lecture de « The ATAD general anti-abuse rule in Luxembourg »

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