Insights Across Borders
Our members share updates, reflections, and guidance on the evolving tax landscape — from legislative developments and case law to international structuring and cross-border insights.
Each article is contributed by a member of the L&N network and reflects both technical excellence and practical experience in jurisdictions around the world.
Luxembourg Implements ATAD 2 with Key Corporate Tax Amendments
Luxembourg transposes ATAD 2 into law, reinforcing EU anti-hybrid mismatch rules with key changes to corporate tax legislation.