Pantazatou, Katerina
The implementation of the ATAD in Luxembourg / Katerina Pantazatou .-- , 2022
Resumen.
This article examines the implementation of the Anti-Tax Avoidance Directive (ATAD) in Luxembourg. Specifically, it analyses all the additions and amendments that had to be made into Luxembourg law, due to the ATAD. The author analyses all ATAD anti-avoidance provisions and examines the way they were implemented into Luxembourg law and how they differentiate from the previous rules (if they existed at all). It also critically assesses whether these changes have given rise to any inconsistencies or remaining questions.
ELUSION FISCAL
EVASION FISCAL
PREVENCIÓN
ATAD
APLICACION
LUXEMBURGO
Intertax 0165-2826v. 50, issue 1, January 2022, p. 56-65
The implementation of the ATAD in Luxembourg / Katerina Pantazatou .-- , 2022
Resumen.
This article examines the implementation of the Anti-Tax Avoidance Directive (ATAD) in Luxembourg. Specifically, it analyses all the additions and amendments that had to be made into Luxembourg law, due to the ATAD. The author analyses all ATAD anti-avoidance provisions and examines the way they were implemented into Luxembourg law and how they differentiate from the previous rules (if they existed at all). It also critically assesses whether these changes have given rise to any inconsistencies or remaining questions.
ELUSION FISCAL
EVASION FISCAL
PREVENCIÓN
ATAD
APLICACION
LUXEMBURGO
Intertax 0165-2826v. 50, issue 1, January 2022, p. 56-65