In the third of a series of three articles, Oliver R. Hoor and Fanny Bueb of ATOZ Tax Advisers (Taxand Luxembourg) provide an overview of the main benefit test (“MBT”) and analyze its links to anti-abuse legislation.
In the third of a series of three articles, Oliver R. Hoor and Fanny Bueb of ATOZ Tax Advisers (Taxand Luxembourg) provide an overview of the main benefit test (“MBT”) and analyze its links to anti-abuse legislation.