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

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."

20.000 dossiers ont été déposés dont 7% du Luxembourg.

The European Commission (the "Commission") has closed three in-depth State aid investigations into transfer pricing tax rulings granted by Luxembourg to Fiat and Amazon...

On 8 August 2019, the Luxembourg Government tabled a new Bill of Law 7465 ("Bill") before the Luxembourg Parliament (Chambre des députés)...

On 5 December 2023, the Court of Justice of the European Union ("CJEU") delivered its judgment in the Engie state aid case, concluding that the EU Commission's review of the tax rulings granted by Luxembourg to the Engie group was in breach of EU law.

An important decision was given yesterday striking down a German provision that required foreign investors to demonstrate "no offset" of German withholding taxes ("WHT") in order to get a refund.

On 11 March 2025, the Council of the EU reached a political agreement on a proposal, known as DAC 9, to amend the directive on administrative cooperation in tax matters.

On 8 November, the EU Council reached a general approach on a set of rules to facilitate detection of tax fraud in cross-border e-commerce transactions

2022 was another year rich in tax developments in Luxembourg and Europe.

We are pleased to present the 2023 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects of Selected Countries.

In 2008, a Luxembourg resident company redeemed its own shares, representing the balance of the shares owned by a shareholder

On 29 May 2017, the Council of the European Union adopted Directive 2017/952/EU ("ATAD II") amending the Anti-Tax Avoidance Directive (Directive 2016/1164/EU "ATAD I").

In this first section of our Video Podcast, Keith O'Donnell - Managing Partner, gives you an overview of the OECD proposals on Pillar 1 and Pillar 2 addressing...

On 9 July 2018, a Grand Ducal Regulation has been signed in order to amend the list of Reportable Jurisdictions with a retroactive effect for the reporting year 2017.

On 8 May 2020, the European Commission released a directive proposal amending the EU Directive on Administrative Cooperation to address the urgent need for deferring...

As the date of application for the Digital Operation Resilience Act (DORA) is fast approaching, it is crucial that financial entities make sure they are prepared to be in compliance with its requirements as of 17 January 2025.