The EU tax alert will inform you of recent developments in EU tax law.

Transfer pricing audits and litigation have increased significantly recently.

Further to the decision of the Court of Justice of the European Union of 16 May 2017 (Berlioz case, C-682/15), the Luxembourg law of 25 November 2014

In this second section of our Video Podcast, Keith O'Donnell - Managing Partner, details how the OECD proposals on Pillar 1 and Pillar 2 addressing the Tax Challenges

On 31 March 2022, the Higher Administrative Court (Cour Administrative) confirmed the judgement of the Luxembourg Lower Administrative Court (Tribunal Administratif) dated 11 May 2021.

On 8 May 2023, the Dutch state secretary for Tax Affairs and the Tax Administration sent a letter to the House of Representatives that included an expected planning for legislative proposals.

In the joined cases C-245/19 and C-246/19 , the referring court wished to know how to interpret the Charter of Fundamental Rights of the European Union in the context of the procedure

France has ratified the new tax treaty signed with Luxembourg ("DTT") last year by the Law n°2019-130 dated 25 February 2019.

On 2 July 2019, the Luxembourg Parliament (Chambre des Députés) has voted to approve the Bill of Law No. 7390 ratifying the new double tax treaty between France and Luxembourg and its protocol.

On 14 February 2019, the Luxembourg Parliament adopted Bill of law 7333 approving the text of the Multilateral Instrument ("MLI") signed in June 2017.

This tax circular publishes the official year-end and average forex conversion rates for Luxembourg tax purposes in 2017 for the use of a non-EUR functional currency for tax purposes.

The draft budget law for the year 2021 was passed on 19 December 2020and the provisions included have been applicable since 1 January 2021.

What you should know about Transfer Pricing in Luxembourg in 3'30 minutes.

What you should know about Transfer Pricing in Luxembourg in 3'30 minutes.

On 19 January 2019, the Luxembourg VAT authorities published Circular 790 ("Circular") to clarify Article 28 paragraph 3 of the Law of 12 February 1979 ...

The Regulation entered into force on 22 October 2018 with most of the provisions being applied as of 1 January 2020.

VAT continues to evolve and to bring complexities for taxpayers. Recent Luxembourg and EU case law, plus several proposals at EU Commission level show that VAT is far from simplification.

We invite you to watch this 30-minutes webinar recording, featuring the second part of Transfer Pricing Webinar Series - "The TP aspects of intragroup loans – debt-to-equity ratio – interest rate determination."

Join CMS experts as they explore the structuring, implementation and redemption of alphabet shares and tracking shares in Luxembourg, examining key features, legal considerations, redemption processes and recent tax developments relating to these widely used equity instruments.

As this year nears its end, it is time for our annual tax bulletin. This bulletin not only focuses on the tax trends and developments we foresee for 2022, but also includes some tips and takeaways.