The implementation of the ATAD in Luxembourg Katerina Pantazatou
By: Pantazatou, Katerina
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Material type: 
ArticlePublisher: 2022Subject(s): ELUSION FISCAL | EVASION FISCAL | PREVENCIÓN | ATAD | APLICACION | LUXEMBURGO
In:
Intertax v. 50, issue 1, January 2022, p. 56-65Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/1-5 (Browse shelf) | Available | OP 2141/2022/1-5 |
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.
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