1,143 results found

Luxembourg has recently enacted a new intellectual property (IP) regime in line with the OECD recommendations for more tax transparency, and in June an administrative circular was issued to help clarify this regime.

The new provisions introduced by Circular 17/650, as amended through Circular 20/744, impact the AML/CFT compliance obligations of the asset management industry.

BlackRock Investment Management (UK) Ltd ("BlackRock") was responsible for the management of (predominantly) non-SIFs, as well as SIFs.

It's the final article in our series about important tax tips to think about before 2016 is over.

On 30 September 2016, the Luxembourg VAT authorities released the long-awaited Circular on the VAT treatment applicable to directors' fees.

On 6 July, the Luxembourg government filed a draft law No. 7625 (the "Bill") aiming at implementing the Council Directive (EU) 2020/876 of 24 June 2020 giving EU Member States...

Are you aware that any contributions you've made to qualifying home saving and loan schemes are tax-deductible on your 2016 Luxembourg individual income tax return?

Unclear tax treatments are headaches for any executive, but for accountants they are especially annoying: this is because varying treatments mean varying accounting

The former, amounting to €50, must be paid on any newly registered car.

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 October 15th, 2014 the Minister for Finance announced the Luxembourg Budget 2015.

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.

On 9 June 2023, the Luxembourg tax authorities have issued a first circular (No 168quater/1) on the application of the so-called reverse hybrid rules...

On 22 November 2024, the Luxembourg District Court (the "District Court") issued the long-awaited decision clarifying the VAT treatment of directors' fees following the judgement...

On 13 July 2023, the Advocate General ("AG") Kokott of the Court of Justice of the European Union ("CJEU") issued her opinion in the case C-288/22 TP (the "TP Case") on the VAT status of independent directors.