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Clifford Chance

Clifford Chance


Luxembourg government approves the ATAD 2 Bill

12 August 2019

The new directive addresses hybrid mismatches with third countries, adds cases not covered by ATAD 1, and expressly refers to the OECD’s BEPS report (Action 2) as its source. The Luxembourg government approved the transposition bill (the Bill) on 26 July 2019 and filed it on 8 August 2019 with the Luxembourg Parliament.

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