2017 Securitisation Entities to Be Made Subject to (ATAD 1) Interest Deduction Limitation Rules

On 9 March 2022, a bill amending Article 168bis of the Luxembourg Income Tax Act was brought before Parliament. The bill aims to remove 2017 securitisation entities from the list of financial undertakings that are exempt from the interest deduction limitation rules ("IDLR") stemming from ATAD 1.

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2017 Securitisation Entities to Be Made Subject to (ATAD 1) Interest Deduction Limitation Rules

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