Denis-Emmanuel Philippe and Aymeric Nollet have just published an article on the Main Benefit Test of #DAC6 in the last issue of the Luxembourg journal ACE. This contribution provides useful tools for intermediaries (and taxpayers) to apply the MBT in practice.
2021/06/18: ‘Le critère de l’avantage principal ou « Main Benefit test (MBT) » dans le cadre de la DAC 6 – Focus sur la Belgique et le Luxembourg.’
