152 results found

On 22 June 2016, a draft law was submitted to the Luxembourg Parliament anticipating an upcoming amendment to the US-Luxembourg double tax treaty (DTT).

As tax specialists will already know, operational taxes are a crucial area for compliance matters nowadays.

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.

On 23 May 2024, the Luxembourg Government has submitted the tax bill 8388 for approval to the Luxembourg Chamber of deputies. The bill proposes amendments to certain tax provision...

On 11 December 2024, Luxembourg's Parliament approved a series of tax measures aimed at supporting individuals and boosting the attractiveness of businesses.

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...

Fully developed infrastructure of financial services and support functions

Recently, an Advocate General's opinion (the "Opinion") on Finnish CJEU case C-342/20 (the "Case") has been published.

Fully developed infrastructure of financial services and support functions...

Doing business in the US or with American investors? If so, you'll know that operational taxes can be a tough area.

Please find hereafter a high-level summary of some tax aspects of debt financing at the level of a Luxembourg holding company.

Does the change in the French-Luxembourg Tax Treaty bring an end to tax efficient real estate structuring in France?

On 15 July 2020, the European Commission presented various initiatives that are intended to further increase tax transparency and compliance with tax obligations

The new double tax treaty between Luxembourg and the United Kingdom ("Treaty") was approved by the Law of 18 September 2023 so that the first provisions will enter into force on 1 January 2024.

As announced by the Luxembourg Finance Minister in his presentation of the 2018 budget bill, the government introduced certain amendments to the current tax regime of stock option plans

In a recent court case about transfer pricing for interest rates on intra-group loans, the court ruled in favor of the Luxembourg Tax Authorities (LTA).

These obligations typically take the form of obligatory due diligence, withholding, and/or reporting.