000			01270nab a2200253 c 4500
999			_c145507 _d145507
003			ES-MaIEF
005			20220307122849.0
007			ta
008			220307t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969613 _aPantazatou, Katerina
245		4	_aThe implementation of the ATAD in Luxembourg _c Katerina Pantazatou
260			_c2022
500			_aResumen.
520			_aThis 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.
650		4	_aELUSION FISCAL _943410
650		4	_aEVASION FISCAL _944029
650		4	_aPREVENCIÓN _954712
650		4	_aATAD _967421
650		4	_aAPLICACION _927355
650		4	_aLUXEMBURGO _947658
773	0		_9166775 _oOP 2141/2022/1 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 50, issue 1, January 2022, p. 56-65
942			_cART