ATAD 2 Transposition into Luxembourg Tax Law
23 August 2019
On 8 August 2019, the Luxembourg Government submitted to the Parliament a draft law (“Draft Law”) that aims at implementing Directive (EU) 2017/952 of 29 Mai 2017 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries (also commonly referred to as “ATAD 2”) in Luxembourg tax laws.