The Luxembourg Parliament is considering a draft bill submitted on 11 April 2019 for the transposition of Council Directive (EU) 2017/1852. This includes rules to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. In accordance with the directive, the measures of the bill are to apply in respect of claims made from 1 July 2019 in relation to income or capital disputes arising in fiscal years commencing on or after 1 January 2018.