Luxembourg has published the Law of 21 December 2018 in the Official Gazette, which includes the measures for the implementation of the EU Anti-Tax Avoidance Directive (ATAD). This includes new interest deduction restriction rules, CFC rules, and hybrid mismatch rules, as well as updated exit tax rules and GAAR ({News-2018-12-20/A/3-previous coverage}). The measures of the law generally apply for periods beginning on or after 1 January 2019, although the exit tax measures apply from 1 Januar…