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  • 21-08-2019

On 8 August 2019, the Luxembourg government tabled Bill No 7466 (the "Bill") implementing Council Directive (EU) 2017/952 of 29 May 2017 which aims to neutralise the effects of hybrid mismatches with non-EU countries (the Anti-tax Avoidance Directive II or ATAD II). Whilst the Bill must now pass through the legislative process and is thus subject to amendment, it nonetheless provides certain useful indications, in particular for alternative investment funds.

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