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Luxembourg - Luxembourg’s Exit Tax Regime Recast To Comply with ECJ Case Law

Country:
Luxembourg
Author:
J. Schaffner; O. Thill
Issue:
European Taxation, 2014 (Volume 54), No 9
Published:
28 July 2014
Bill No. 6556 was adopted on 26 May 2014 to remedy various incompatibilities of Luxembourg legislation with EU law. This note comments on the provisions of the Bill that address Luxembourg's exit tax regime.
 
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