655 results found

On 28 July 2021, the Luxembourg Tax Administration ("LTA") published Circular L.G.-A no 67 setting out general guidance on the application of administrative fines in cases of tax fraud,...

On 8 January 2021, the Luxembourg tax authorities issued the long-awaited administrative circular (the "Circular") providing guidance on certain aspects of the interest deduction limitation rule...

On 8 January 2021, the Luxembourg tax authorities issued the long-awaited administrative circular (the "Circular") providing guidance on certain aspects of the interest deduction limitation rule...

The Circular is very welcome as it provides valuable information about which provisions of the ITL do or do not apply to reverse hybrids, generally in line with our initial expectations.

On 8 January 2021, the Luxembourg tax authorities published circular LIR 168bis/1 on the interpretation of the interest deduction limitation rule, which is applicable as from tax years starting...

Die Neuregelung bei den Essensgutscheinen in Luxemburg wird für Unternehmen erhebliche Auswirkungen haben. Mit der Reform sollen das System der Essensgutscheine...

The Court of Justice of the European Union provided some clarifications on the VAT deduction right of a holding company regarding input VAT borne for the acquisition of shares in a subsidiary ...

Discover or re-discover the recordings of our annual tax event which took place for the first time as a series of webinars.

On June 9 2023, the Luxembourg tax authorities released an initial administrative Circular1 regarding the taxation of Luxembourg reverse hybrid entities, which includes tax transparent entities...

On 30 June 2023, the Luxembourg tax authorities (LTA) released an update to their FAQ regarding DAC 6 (the Updated FAQ).

It seems that transfer pricing is the topic of the moment: in conferences, articles, and boardrooms you hear about it… but what does it really mean?

A debt-to-equity (D/E) analysis determines if the forecasted debt level and capital structure of a company meet the arm's length standard.

On 28 October 2024, the European Commission proposed amending again the Directive on Administrative Cooperation (DAC) to facilitate the filing and exchanging of Pillar Two-related information in the EU.

The revamp of meal vouchers in Luxembourg will have major repercussions for businesses. The aim is to modernise the meal voucher scheme and make it more effective for both employees and employers.

The Luxembourg legal framework relating to AML/CTF has been substantially reshaped during 018 with the implementation into Luxembourg law of Directive ...

On 31 May 2022, ESMA published its report on the Common Supervisory Action ("CSA") on costs and fees of UCITS that was carried out with national competent authorities ("NCAs") (including the CSSF) in 2021.

Take a second to think about the plastic bottle from which you just drank, the computer you have just typed on, the chair on which you sit.

On 2 December 2017, the US Senate passed its version of tax reform legislation ("Senate Bill") by 51 votes to 49, while the House passed its own version ("House Bill") on 16 November 2017.