OrbitaxLuxembourg Publishes Legislation Implementing Anti-Hybrid Rules, Abolishing IP Regime, Amending Alternative Minimum Tax and other Measures
|Approved Changes|Luxembourg
On 23 December 2015, Luxembourg published legislation implementing a number of measures as approved by parliament on 17 December 2015. The main measures are summarized as follows.
Anti-Hybrid and Anti-Abuse
Amendments to the EU Parent-Subsidiary Directive are incorporated into domestic law concerning the participation exemption. Under the rules, the participation exemption provided for in th…
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