Abstract
The Anti-Tax Avoidance Directive (ATAD) was adopted in 2016 and has to be implemented in all Member States by the end of 2018. Following the draft law (projet de loi 7318) introduced by the Luxembourg government in June of this year, a debate on the meaning and consequences of the impending changes to Luxembourg’s tax law has started among academics and practitioners. This workshop brings together leading experts in the relevant fields of law to discuss the new rules and their impact on the future of Luxembourg’s tax practice.
16h00
Introduction to ATAD and the New Exit Tax Regime
Werner Haslehner (University of Luxembourg)
16h30
The New GAAR: A Significant Change in Luxembourg’s Anti-Abuse Doctrine?
Alain Steichen (BSP)
17h00
Controlled Foreign Company Taxation and its Impact in Luxembourg (Art. 164ter LIR)
Georges Simon
17h30
Coffee Break
17h45
Interest Limitation according to Art. 168bis LIR and its Relevance for Luxembourg
Jean Schaffner (Allen & Overy)
18h15
Anti-hybrid Rules now and in the Future (Art. 168ter LIR)
Jan Neugebauer (Arendt)
18h45
Reception
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