Luxembourg - EU Commission Releases Draft Directive on BEPS: A Critical Analysis from a Luxembourg Perspective
- O.R. Hoor; K. O'Donnell; S. Schmitz-Merle
- European Taxation, 2016 (Volume 56), No 5
- 25 April 2016
On 28 January 2016, the European Commission presented its Anti Tax Avoidance Package, one of the core pillars of which is a Draft EU Anti Tax Avoidance Directive or “Anti-BEPS” Directive. The Draft Directive proposes anti-tax avoidance rules in six specific areas, which are intended to be implemented by each EU Member State. This article provides an overview of the proposed provisions and analyses how they may impact Luxembourg tax law.