Bill of law n° 7318 implementing the ATAD Overview and selected questions in relation to the forthcoming CFC regime
The Luxembourg law dated 21 December 2018 implementing the ATAD introduced a controlled foreign corporation (CFC) regime in Luxembourg as from 1 January 2019. The article analyses the choices made by the Luxembourg lawmakers in relation to these new CFC rules and discusses their practical application in an international context.
Source: Revue Générale de Fiscalité Luxembourgeoise - January 2019