Interest limitation rules: Focus on practical aspects

Objectives

The transposition of the anti-tax avoidance directive (ATAD I) into Luxembourg domestic tax law has resulted in the inclusion of interest limitation rules in the Luxembourg income tax law (Article 168bis LITL) which must be considered by all resident corporate tax payers in their annual tax returns as from 1st January 2019 onwards.     

On 8 January 2021, the Luxembourg tax authorities have issued a circular (Circulaire du directeur des contributions L.I.R. n°168bis/1) in order to clarify the manner in which these measure should be addressed in practice.     

The aim of this training is to provide participants with an understanding of these guidelines in light of illustrative cases.

Content

Speakers

Our speakers belong to both our specialised and complementary teams and as such cover all legal, regulatory, taxation and advisory aspects of doing business in Luxembourg. We invite you to check our training agenda where the speakers are listed on each training session.

Target Group

Tax managers, accountants, finance officers.

Duration

2,5 hours

Languages

English, French.

 

For any information, please contact us by e-mail institute@arendt.com

Documents about

Interest limitation rules focus on practical aspects

pdf47 KB