434 results found

On 8 August 2019, the Luxembourg Government tabled a new Bill of Law N° 7465 (the "Bill") before the Luxembourg Parliament implementing the so-called "DAC6" into Luxembourg domestic law.

On 20 March, 2018, France and Luxembourg signed a new Double Tax Treaty, which was released yesterday.

On 8 August 2019, Bill No. 7466 (the "Bill") implementing the Anti-Tax Avoidance Directive (EU) 2017/952 on hybrid mismatches ("ATAD2")

During the ECOFIN meeting held on 8 October 2024, the EU Council approved the updated EU list of non-cooperative jurisdictions for tax purposes ("Blacklist"). The Blacklist is updated twice a year...

Structures involving double non-taxation are being restricted. The EU will extend restrictions applying in case of mismatch situations from pure EU-to-EU hybrids to EU-to-non-EU hybrids.

The Luxembourg law of 10 August 1915 on commercial companies, as amended (the Corporate Law), has undergone recent revisions to address specific inconsistencies...

On August 29, 2019, Canada ratified the Multilateral Convention To Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "Convention").

In 2014, a tax circular became effective in Luxembourg, aiming to attract skilled employees to the country.

On 5 March 2019, the 2019 budget draft law was presented to Parliament.

Proposal for a Council Directive published on 19 June 2023 on Faster and Safer Relief of Excess Withholding Taxes ("FASTER Proposal") seeks to make withholding tax ("WHT")...

New guidance resolves key uncertainties under ATAD 2 reverse hybrid rules and provides immediate compliance roadmap for fund structures.

On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2, providing detailed guidance on interpreting the definition of "collective investment vehicle...

On 26 April 2019, the Luxembourg Parliament adopted Budget Law (Bill 7450) for the financial year 2019 (the "Law").

On 17 December 2025, the Luxembourg Parliament enacted the law on the exchange of information with respect to "top-up tax information return" (the "DAC9 Law"), which transposes...

There is no doubt that the recent implementation of the new tariffs in the first half of the year on global imports to and exports from the United States has significantly...

On 4 August 2023, the text of the draft law (the "Draft Law") transposing the Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise...

On 11 May 2022, the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance.