EYLuxembourg Tax Authorities issue guidance on the “equity escape clause” under interest limitation rules
|Tax Alerts, Legislation & Policy, Na ...|Luxembourg, European Union
Executive summary
On 2 June 2021, the Luxembourg Tax Authorities updated the Circular originally issued on 8 January 20211 clarifying certain technical aspects of the interest limitation rules introduced in the Luxembourg legislation by law in 2018 (the Law). The Law implements the European Union (EU) Anti-Tax Avoidance Directive 2016/1164 (2016) (ATAD).2 These rules limit the d…
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