Implementation of the Anti-Tax Avoidance Directive in Luxembourg

On 19 June 2018, the Luxembourg Government has presented a bill to transpose the European Directive laying down rules against tax avoidance practices into Luxembourg law (Council Directive (EU) 2016/1164 of 12 July 2016). EU Member States must implement this Directive in national law by 31 December 2018. Hence, the new rules will apply from 1 January 2019. The aim of the European …

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