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A redemption of a class of shares followed by a its immediate cancellation should be analyzed as a partial liquidation meaning as a disposal by the shareholder of its participation not subject to WHT.

In substance, the Law remains unchanged since its submission to Parliament.

The Luxembourg tax authorities announced that the intergovernmental FATCA agreement between Luxembourg and the United States was signed on 28 March 2014.

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.

Ever since the abolition of the Luxembourg IP regime, businesses and international investors have been eagerly awaiting news about what the future would hold for Research and Development (R&D) activities.

The international anti-abuse tax initiative, initially aimed at counteracting aggressive tax strategies used by multinationals, has hit the fund industry hard.

Companies may offer tickets and VIP packages to clients at the occasion of the Tour of Flanders (and/or other sporting events). Offering tickets and VIP...

On 4 May 2022, the Luxembourg tax authorities published a Frequently Asked Questions ("FAQ") on the mandatory disclosure rules introduced in Luxembourg law on 25 March 2020.

As this tumultuous year is nearing its end, it is time for our annual year-end tax bulletin. But like so many things that have happened in 2020, this version is different than what you are used to.

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.

Accordingly, as from 1 January 2018, Andorra, Monaco, Seychelles and Panama are included on the list of exchanging countries.

During yesterday's ECOFIN meeting, the EU Council adopted the Council Directive, called "DAC8", amending Directive 2011/16/EU on administrative cooperation in the field of taxation.

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.

On 14 December 2023, the Court of Justice of the European Union delivered its judgment in the Amazon State aid case, concluding that the EU Commission's review of the tax rulings granted by Luxembourg...

Today, the European and Financial Affairs Council ("ECOFIN") approved Directive on Faster and Safer Relief of Excess Withholding Taxes (hereafter "FASTER").

On 8 August 2019, Bill of Law 7466 ("Bill") implementing the Anti-Tax Avoidance Directive (EU) 2017/952 on hybrid mismatches ("ATAD2")