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  • Article

    European Commission Proposes Public Country-By Country Reporting For Multinationals

    On 12 April 2016 the European Commission's released a proposal on public Country-by-Country Reporting.
    European UnionTax
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    Proposal For The Directive "HOT"

    On 12 September 2023, the European Commission published a proposal for a new directive "Head Offices Tax System" ("HOT Proposal") aiming at creating a simplified tax system for small to medium-sized enterprises ("SMEs")...
    European UnionTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

Outcome Statement On OECD's Pillar One

On 11 July 2023, the OECD/G20 Inclusive Framework on BEPS agreed on an Outcome Statement about the two‐pillar global tax reform. Regarding Pillar One...
GlobalTax
Loyens & Loeff
Loyens & Loeff
  • Article

    Confidentiality Prevails: CJEU Upholds Lawyer-Client Privilege In Tax And Company Law Matters

    On 26th September 2024, the Second Chamber of the Court of Justice of the European Union (the "CJEU"), in Case C‑432/23, ‘F SCS and Ordre des Avocats du Barreau de Luxembourg v Administration...
    LuxembourgCorporate/Commercial Law
    Ganado Advocates
    Ganado Advocates
  • Article

    Luxembourg Investment Vehicles Real Estate Levy

    The Circular reminds of the notification obligation of Luxembourg investment vehicles, even though they do not own real estate in the Grand Duchy of Luxembourg.
    LuxembourgReal Estate and Construction
    Ganado Advocates
    Ganado Advocates
  • Article

    Assessment Of Predicate Tax Offences In An AML/CTF Context: The Asset Management Industry Should Get Prepared For CSSF Inspections

    The new provisions introduced by Circular 17/650, as amended through Circular 20/744, impact the AML/CFT compliance obligations of the asset management industry.
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Blackrock VAT Case: No Exemption For Management Services Supplied For Both SIFs And Non-SIFs

    BlackRock Investment Management (UK) Ltd ("BlackRock") was responsible for the management of (predominantly) non-SIFs, as well as SIFs.
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Draft Law On Deferral Of DAC 6, CRS And FATCA Deadlines

    On 6 July, the Luxembourg government filed a draft law No. 7625 (the "Bill") aiming at implementing the Council Directive (EU) 2020/876 of 24 June 2020 giving EU Member States...
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Four Tax Deductions You May Be Forgetting About

    Are you aware that any contributions you've made to qualifying home saving and loan schemes are tax-deductible on your 2016 Luxembourg individual income tax return?
    LuxembourgTax
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    In 2019, What Incentives Are There For Greener Transport In Luxembourg?

    The former, amounting to €50, must be paid on any newly registered car.
    LuxembourgTax
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    Is Your Organisation Compliant With FATCA And CRS?

    As tax specialists will already know, operational taxes are a crucial area for compliance matters nowadays.
    LuxembourgTax
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    Is Your Organisation Compliant With US Tax Requirements?

    US tax requirements require you to take a number of key actions to better ensure that you are compliant. Have a look at our other checklists on qualified intermediaries and FATCA and CRS obligations.
    LuxembourgTax
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    Luxembourg Tax Authorities Issue Initial Administrative Guidance On Reverse Hybrid Rules

    On 9 June 2023, the Luxembourg tax authorities have issued a first circular (No 168quater/1) on the application of the so-called reverse hybrid rules...
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Pillar Two Law To Be Amended To Incorporate OECD Guidance

    On 12 June 2024, a draft law was presented to Parliament to amend the Luxembourg law of 22 December 2023 on the minimum effective taxation of multinational enterprise groups...
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Tax Trends And Developments For MNEs In 2025

    As 2024 nears its end, it is time for our annual tax update. This update focuses on the tax trends and developments we foresee for 2025 and includes tips and takeaways.
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Transfer Pricing In Luxembourg: What To Consider When Restructuring

    Business restructurings are normally associated with a transfer of functions, risks, or assets between the entities of a group—and that means transfer pricing consequences.
    LuxembourgTax
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    EU Tax Directives #1: Introduction To EU Tax Directives – New York Office Snippet

    By accession to the EU, all EU member states (𝐌𝐒) have transferred part of their sovereignty to the EU. As such, the EU can adopt directives to harmonize the laws of the MS...
    GlobalTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    EU List Of Non-cooperative Tax Jurisdictions Updated: Implications For Luxembourg Taxpayers

    Today, the EU Council updated the EU list of non-cooperative tax jurisdictions.
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Welcome Clarification On Dutch Transfer Pricing Mismatch Legislation Scope In Respect Of Deemed Dividend Distribution Due To Non-arm's Length Transaction Between Foreign Subsidiaries

    The literal wording of the Dutch transfer pricing mismatch legislation posed uncertainty as to whether Dutch parent companies...
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    BEFIT Proposal

    On 12 September 2023, the European Commission proposed the Business in Europe: Framework for Taxation directive, which lays down a new, single set of rules to determine the tax base...
    European UnionTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Showing 281–300 of 655 results

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