434 results found

On 12 October 2020, the OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitalisation of the economy.

On 4 August 2023, the Luxembourg government presented Bill of law no. 8292_ (Bill) implementing Council Directive (EU) 2022/2523_ of 14 December 2022 on ensuring a global minimum level...

On 19 June 2023, the European Commission published the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (hereafter "FASTER" or "the Proposal").

A few weeks ago, an important decision was issued by the Court of Justice of the European Union (the "Court") striking down a German law according to which a Specialised Investment Fund...

The law of 21 December 2018 implements the EU Anti-Tax Avoidance Directive ("ATAD"), the aim of ATAD being to implement the BEPS (Base Erosion and Profit Shifting) ...

On 11 October 2017, Finance Minister Gramegna presented the 2018 budget to the Parliament.

The Tax Court of Canada has decided in Alta Energy Luxembourg S.A.R.L. v. Her Majesty the Queen that a Luxembourg resident corporation may avail itself of the benefits of the Canada-Luxembourg Income Tax Convention...

The Luxembourg Parliament has adopted several important tax bills of law, making significant changes to the country's tax regime for both entities and individuals, and modernising tax administrative procedures.

Le 1er janvier 2022 est entré en vigueur le décret wallon portant diverses dispositions pour un impôt plus juste et ce, malgré quelques tensions politiques.

On 8 January 2021, the Luxembourg tax authorities (LTA) issued highly anticipated guidance with respect to the application of article 168 bis of Luxembourg ...

The draft law covers corporate, indirect and individual taxation measures that aim to render Luxembourg's tax legislation more sustainable, fair and competitive.

On 7 November 2012, the government deposited a bill of law with the Luxembourg Parliament introducing the tax-related measures formerly announced.

On 29 November 2017, the Luxembourg tax authorities released the highly anticipated circular on stock option/warrant plans

Further to the Luxembourg government's decision to introduce several tax measures in favour of legal and natural persons, as announced on 17 March 2020,...

On 30 March 2020, a draft law amending the Luxembourg corporate income tax law so as to deny, in Luxembourg, the deduction of interest and royalty expenses directed to entities in...

La réforme des chèques repas au Luxembourg va avoir des répercussions importantes pour les entreprises.

On 11 February 2021, the Luxembourg tax authorities released Circular L.I.R. No. 115/12 ("Circular") on the profit participating incentive scheme introduced by the 2021 Budget Law of 19 December 2020.

On 12 September 2023, the European Commission released a legislative proposal for a Council Directive that integrates key TP principles into EU law, as part of the BEFIT package.