ATOZ Blog : Term ATAD 2

ATAD II
24/10/2019

Luxembourg implements ATAD II (hybrid mismatch rules): What will be the impact on Alternative Investments (Private Equity, Real Estate, …)?

On 8 August 2019, the Luxembourg legislator released the draft law implementing EU Directive 2017/952 of 29 May 2017 (the “Anti-Tax Avoidance Directive 2” or “ATAD 2”) which…
- by Oliver R. Hoor