152 results found

On 20 March 2018, the governments of France and Luxembourg signed a new double tax treaty ("New Treaty") replacing the current treaty dated 1 April 1958 ("Old Treaty").

On 3 December 2018, the coalition partners finalised their governing plan for the next 5 years in a coalition agreement ("Coalition Agreement") which was signed the same day.

As spring is upon us, the time has come to present our latest edition of our Insights, highlighting recent developments from the Grand Duchy, at European level, and in the Middle East over the past few months.

On 26 February 2019, the Court of Justice of the European Union ("CJEU") issued its decisions in six cases which deal with the interpretation of the Parent-Subsidiary Directive ("PSD") and the Interest & Royalties Directive ("IRD", together the "Directives").

Draft law 6501 has been voted by the Luxembourg Parliament. This Law of 14 June 2013 implements new tax treaties with:

At the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020.

Bill of law n°7020 amends and confirms the new tax measures previously announced...

Soparfi: all you have to know about the financial holding company in Luxembourg.

Luxembourg has several forms of entities with separate legal personality. Businesses generally incorporate an entity with limited...

The new Luxembourg coalition government is demonstrating increasing commitment to improving Luxembourg's tax regimes, introducing a series of draft laws including those applicable...

On 19th July 2023, the Luxembourg Parliament approved the draft law endorsing the revised double tax treaty with the UK (the Treaty). Following the UK's ratification already completed in 2022...

Our tax litigation team recently had the opportunity to assist a taxpayer in an appeal for the reversal of a decision issued by the Luxembourg tax administration that considered that the interest on a profit participating loan was excessive, ...

On April 12, 2016, Treasury and the IRS issued proposed regulations regarding deemed distributions of stock and rights to acquire stock (REG-133673-15).

On 12 September 2023, the European Commission introduced the Transfer Pricing Directive proposal ("TP Proposal").

On 19 May 2021, the European Commission released a Communication, "Business taxation for the 21st Century", which sets out both a short-term and a long-term vision, ostensibly to support Europe's

On 12 September, the EU Commission adopted a key package of initiatives containing notably a Directive Proposal on Business in Europe: Framework for Income Taxation...

After more than 20 years of negotiations, Belgium and France have recently signed a new double tax treaty (new treaty)...