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Transformation of the Luxembourg tax environment

Over the last years, the Luxembourg tax environment has undergone a comprehensive transformation following the OECD Base Erosion and Profit Shifting ("BEPS") Project and subsequent initiatives at EU level. With the transposition of the two Anti-Tax Avoidance Directives (“ATAD” and “ATAD 2”) and the implementation of other tax measures into Luxembourg tax law, the Grand-Duchy contributed to a level playing field in international taxation.

 

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