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The non-deductibility of corporate expenses and subsequent application of a withholding tax on the grounds of hidden dividend qualification: it should be demonstrated that a "special" relationship between ...

On 28 March 2023, a draft bill of law aiming at modernizing and simplifying the Luxembourg General Tax Act ("GTA") was published (the "Bill").

This change should keep companies involved in financing activities and their advisers busy for a while.

On November 8, 2022, in joint cases 885/19 and 898/19 (appeal against the judgment of the General Court of the European Union - the "General Court" of September 24, 2019...

On 26 April 2016, Prime Minister Xavier Bettel delivered his State of the Nation speech, during which he highlighted some of the proposed changes to the Luxembourg tax system to be implemented in 2017.

Now that we are in the home stretch of 2016, some last minute tax measures have been presented.

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

On 8 November 2022, the Court of Justice of the European Union rendered its judgment regarding the appeals filed by Fiat Chrysler Finance Europe (formerly Fiat Finance and Trade Ltd, FFT, C-885/19 P) and Ireland (C-898/19 P).

During our 10th Annual International Tax Developments Seminar, several of our tax experts discussed the latest international tax developments.

You are cordially invited to our October 29th online event, the second in our NY Webinar Series, which will focus on ATAD 1 and 2: Where do we stand?

On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.

In a final judgment rendered on 23 November 2023, the administrative court confirmed that an interest-free loan in the case at hand qualified as debt instrument for tax purposes.

In a judgment of 24 September 2019, the General Court of the European Union ("Court") dismissed actions brought by Luxembourg and Fiat Finance and Trade

On 8 August 2019, a draft law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable

On 11 February 2020, the OECD released the final version of the transfer pricing guidance on financial transactions – a long-awaited report after the draft published on 3 July 2018 ("Report").

We invite you to watch this 30-minutes webinar recording, featuring the fourth part of Transfer Pricing Webinar Series ...