180 results found

On 19 September 2018, the EU Commission announced its decision in the McDonald's State Aid investigations. According to a press release the Commission has found that the non-taxation...

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").

On 7 June 2017, at the official signing ceremony, Luxembourg signed the Multilateral Instrument aiming to implement the tax treaty-related measures deriving from the OECD Base Erosion and Profit Shifting Project.

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

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...

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...

The end of 2023 has been marked by the legislative elections and the formation of a new government in Luxembourg. Time has now come to provide you with a few insights on what has happened...

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

The Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of cross border trade and investments.

On 24 December 2024, the Luxembourg tax authorities ("LTA") issued Circular L.G.- A n°61 ("Circular") which updated the guidelines on the issuance of tax residency certificates for undertakings for collective investments...

This Back to Basics note follows our key concepts briefings, which intend to provide high-level insights regarding funds fundamentals, funds vehicles and operational considerations, available here.

On 10 February 2016, Luxembourg and Senegal reinforced their co-operation on an international level by signing a double tax treaty.

A year ago, the Luxembourg fund industry welcomed the Reserved Alternative Investment Fund (RAIF).

On 7 June 2022, Luxembourg and the UK signed a new double tax treaty (the "DTT") and an additional Protocol which will replace the double tax treaty signed back in 1967 (the "old tax treaty").

The New Treaty contains significant amendments, not all of which are in line with the 2017 OECD Model Tax Convention.

This Back to Basics note follows our key concepts briefings, which intend to provide high-level insights regarding funds fundamentals, funds vehicles and operational considerations, available here.