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."

Join CMS experts as they explore the structuring, implementation and redemption of alphabet shares and tracking shares in Luxembourg, examining key features, legal considerations, redemption processes and recent tax developments relating to these widely used equity instruments.

As this year nears its end, it is time for our annual tax bulletin. This bulletin not only focuses on the tax trends and developments we foresee for 2022, but also includes some tips and takeaways.

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.

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 December 2023, it was officially announced that the new double tax treaty concluded between Luxembourg and the UK, approved by the Law of 18 September 2023 entered into force on 22 November...

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

The Luxembourg Government has decided that the organization of the VAT offices will be amended as from January 1, 2011.

The European Commission decided on February 21st 2013 to refer France and Luxembourg to the European Court of Justice for applying reduced VAT rates to ebooks.

2021 and Brexit bring VAT opportunities for Luxembourg companies performing financing or insurance activities with United Kingdom ("UK") counterparts.

On 7 June 2022, Luxembourg and the United Kingdom signed a new double tax treaty ("Treaty"). The treaty is a general modernisation of the treaty signed in 1967...

On 29 December 2023, the 2023 protocol to the double tax treaty concluded between Luxembourg and Germany, ratified in Luxembourg by the Law of 22 December 2023, entered into force in respect of both contracting parties.

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.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.

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.

Last Friday, on 22 November 2024, the Luxembourg district court (Tribunal d'arrondissement – the "District Court") has ruled on the Luxembourg VAT treatment of the remuneration (tantième) received by a director.

On 31 January 2025, the Luxembourg tax authorities issued Circular L.I.R. n° 115/21, which replaces the previous circular on meal vouchers dated 3 December 1993.

Explore recent developments in Luxembourg tax law, including administrative court rulings on interest-free loans, corporate tax losses, and share premium repayments. ATOZ provides expert analysis on transfer pricing disputes, the new impatriates regime, and Pillar Two GIR filing exemptions that impact multinational corporations and investment structures.

We invite you to watch this 30-minutes webinar recording, featuring the third part of Transfer Pricing Webinar Series - "How to tackle the TP challenges relating to intragroup financing activities?"...

Members of our New York based team contributed to Taxnet Pro – Thomson Reuters Canada Corporate Finance Journal, focusing on the impact of reverse hybrid rules on the investment fund industry.