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ARTICLE · 18 MARCH 2019

2019 Tax Forecasts

Atoz Tax Advisers
Atoz Tax Advisers
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Atoz Tax Advisers

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The ratification procedures of the new France-Luxembourg tax treaty and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("MLI") ...

LuxembourgTax
Romain Tiffon
Romain Tiffon
Samantha Schmitz
Samantha Schmitz

OUR INSIGHTS AT A GLANCE

  • The ratification procedures of the new France-Luxembourg tax treaty and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("MLI") have been launched in the course of 2018 but could not be finalised prior to the end 2018. However, this is expected to happen in 2019.
  • The slightly delayed ratification of these treaties will have an impact on the date as from when the related changes to be introduced will become applicable, most probably and, in most cases, 1 January 2020.
  • Finally, some other tax changes are expected in 2019 following some recent announcements of the Luxembourg government, some of which are planned to be introduced with retroactive effect as from 1 January 2019, such as the 1% decrease of the corporate income tax rate.

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