Luxembourg - The Implementation of ATAD into Luxembourg Law
- J.-L. Fisch; A. Budzin-Dang
- Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2019 (Volume 2), No 3
- 29 May 2019
This article deals with the implementation of ATAD 1 in Luxembourg law. It offers preliminary thoughts on the Luxembourg implementation of the ATAD by way of a detailed review of the five anti-abuse ATAD Law measures, analysing their interaction with existing rules and highlighting grey areas that quickly need clarification.