Legal
ATAD 2 and expiry of tax rulings issued prior to 2015 passed by the Luxembourg Parliament
On 19 December 2019, the Luxembourg Parliament passed the law implementing the EU Directive 2017/952 of 29 May 2017 amending Directive 2016/1164 relating to hybrid mismatches with third countries (ATAD 2). ATAD 2 which modifies and replaces article 168ter of the Luxembourg Income Tax Law, largely follows the text of…
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