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  • Article

    New OECD Guidance For Transfer Pricing Implications Of The COVID-19 Pandemic

    On 18 December 2020, the new Guidance on the transfer pricing implications of the COVID-19 pandemic was released by the OECD.
    LuxembourgTax
    TransFair Pricing Solutions
    TransFair Pricing Solutions
  • Article

    Luxembourg As An International Debt Issuance Hub For Brazilian Groups

    Luxembourg and Brazil have developed a robust and enduring bilateral relationship, marked by strong diplomatic, economic, and financial ties. Brazil hosts the largest Latin American population in Luxembourg...
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
Article

2015 Tax Changes

The law applies to information requested by another State under a bilateral agreement, relevant European Directives as implemented in Luxembourg or the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
LuxembourgTax
Wildgen
Wildgen
  • Article

    Luxembourg Tax Authorities Issue Circular On Interest Deduction Limitation Rules

    On 8 January 2020, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the "Circular") in order to provide guidance on the interpretation of the interest deduction limitation rules ("IDLR")...
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Corporate Tax 2020

    Luxembourg continues to be a global leader as a platform for international business, investment funds, and cross-border financing. At the outset of COVID-19
    LuxembourgTax
    Maples Group
    Maples Group
  • Article

    Luxembourg Tax Authorities Release New Guidelines For Intra-Group Financing Activities

    On 27 December 2016, the Luxembourg tax authorities released a new circular (the Circular) on the tax treatment of intra-group financing activities.
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    ATOZ Insights - September 2017

    This year again, tax news did not take a summer holiday: in early August, the long awaited draft law introducing the new Luxembourg IP regime was released.
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Principes de l'OCDE en matière de prix de transfert | Nouvelles lignes directrices sur l'allocation des risques

    Les Principes de l'OCDE fournissent de nouvelles lignes directrices pour l'allocation des risques : cependant, le cadre de l'analyse des risques ajoute une couche de complexité à l'analyse des prix de transfert.
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Tax Controversy: Trends And Developments In Luxembourg

    2023 was another year rich in tax controversy, with more than 160 judgments issued in direct tax litigation cases. Whilst this is less than in 2022, several high-profile cases attracted...
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Tax In Distressed Situations Luxembourg

    Instead, the general principle of substance over form applies to determine the tax classification of an instrument as debt or equity, requiring an economic and financial analysis of each transaction.
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Tax Controversy: Trends And Developments In Luxembourg

    Domestic tax controversy, encompassing both (i) objections against assessments or hierarchical appeals against other individual decisions and (ii) subsequent appeals...
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Luxembourg Tax Alert 2016-07

    During the ECOFIN meeting of 8 March 2016, a political agreement was reached on the draft non-public CbCR Directive.
    GlobalTax
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    New Tax Rules For The Digital Economy (And Other Economies Too…)

    The idea to tax the digital economy shifts slowly towards new taxation rights and new profit allocation rules that may affect more than just tech companies.
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Luxembourg Government Proposes Amendments To Tax Procedures

    On 28 March 2023, the government submitted to Parliament Bill of law no. 8186 amending the General Tax Law and introducing new provisions about transfer pricing and accounting.
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    ATOZ Insights - November 2024

    2024 Luxembourg ongoing initiatives in tax matters – State of play...
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    DAC 6 Law Introducing Mandatory Disclosure Rules In Luxembourg Passed

    On Saturday 21 March 2020, the Luxembourg Parliament passed a law implementing Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory...
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Transfer Pricing Forum – Transfer Pricing For The International Practitioner

    Our Luxembourg Transfer Pricing specialists have contributed to the latest edition of the Transfer Pricing Forum, published by Bloomberg Tax. This publication explores the transfer pricing implications of contract.
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Cross-Border Business Tax - EU Commission Proposes BEFIT, Transfer Pricing And Hot Directives

    Corporate taxpayers with cross-border operations in the EU are expected to be significantly impacted by the proposed BEFIT, Transfer Pricing and HOT Directives.
    European UnionTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Corporate Tax 2022: Luxembourg

    Luxembourg continues to be a global leader as a platform for international business, investment funds and cross-border financing.
    LuxembourgTax
    Maples Group
    Maples Group
  • Article

    Tax Trends And Developments For MNEs In 2026

    As 2025 nears its end, we are pleased to present our annual tax bulletin offering a forward-looking analysis of the expected tax landscape for multinational enterprises (MNEs) in 2026 including valuable tips and takeaways.
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Showing 141–160 of 163 results

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