ATAD 2 Final Transposition Into Luxembourg Tax Law
18 February 2020
On 19 December 2019, the Luxembourg Parliament approved the draft law submitted by the Luxembourg Government on 8 August 2019 aiming at transposing Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries (also commonly referred to as “ATAD 2”) into Luxembourg tax laws.