1,143 results found

The literal wording of the Dutch transfer pricing mismatch legislation posed uncertainty as to whether Dutch parent companies...

In February and March 2024, the Luxembourg Accounting Standards Board (CNC) published two Q&As_ (No. 24/031 and No. 24/032) that provide useful guidance...

2022 was another busy year. Many legal and regulatory changes have impacted your business, and will continue to impact it in 2023.

The common reporting standard ("CRS"), which has been implemented in Luxembourg by the law of 18 December 2015, has introduced an automatic exchange of information relating to financial accounts...

On 17 February 2017, the Commission de Surveillance du Secteur Financier ("CSSF"), together with the Financial Intelligence Unit ("FIU") have published a new circular...

The Luxembourg Parliament (Chambre des Députés) unanimously adopted Bill 8459 amending the Labor Code on 12 December 2024. It will enter into force on 1st January 2025. A motion to review the mechanism.

The 2017 state budget was adopted by the Belgian parliament on 22 December 2016. As part of the budgetary measures, the legislator expanded the scope of the Belgian stock exchange tax . . .

On 14 July 2016, the draft bill n°6929 creating a new Luxembourg fund structure called the Reserved Alternative Investment Fund (RAIF).

The asset management industry in the United Kingdom is the one of the biggest in the world, while Luxembourg is often cited as a key jurisdiction ...

On 12 September 2023, the European Commission proposed the Business in Europe: Framework for Taxation directive, which lays down a new, single set of rules to determine the tax base...

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

Our Transfer Pricing colleagues have contributed to a special issue of the International Transfer Pricing Journal on the DEMPE concept in domestic Transfer Pricing practice.

On 12 May 2021, the General Court of the EU upheld the European Commission decision of June 2018 finding that Luxembourg had granted unlawful State aid to ENGIE by means of various tax rulings.

On 18 May 2021, the European Commission ("Commission") of the European Union ("EU") published a communication on "Business Taxation for the 21st century ".

On 1 December 2020, the Luxembourg tax authorities issued Circular L.I.R. n°147/2, 166/2 and Eval. N°63 ("Circular") related to the application of the EU Parent Subsidiary Directive ("PSD") to...

On 14 April 2025, the EU Council adopted the proposed amendment to the Directive on Administrative Cooperation to facilitate the filing and exchanging of Pillar Two-related information in the EU (known as DAC9).

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