ATAD

German Investment Tax Act vs. German Foreign Tax Act

Anti-Tax Avoidance Directive II – Luxembourg Implements ATAD II Directive

Leave a Comment / EU, LEGAL, Regulations, TAX, GENERAL

Executive Summary With the law of 20 December 2019[1], Luxembourg has implemented the EU Directive ATAD II into national law with effect from 1 January 2020 by Articles 168ter and 168quater of L.I.R.[2] The directive as well as the law are intended to address so-called “hybrid mismatches” between associated enterprises and, in general, to take stronger action against tax-saving …

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