193 results found

On 12 April 2016 the European Commission's released a proposal on public Country-by-Country Reporting.

By Law of 23 December 2016, Luxembourg enacted the law implementing the 2017 tax reform (bill of law n°7020).

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.

On 11 December 2024, Luxembourg's Parliament approved a series of tax measures aimed at supporting individuals and boosting the attractiveness of businesses.

On 12 June 2024, a draft law was presented to Parliament to amend the Luxembourg law of 22 December 2023 on the minimum effective taxation of multinational enterprise groups...

A Soparfi is a fully taxable ordinary commercial company, whose corporate purpose is limited to the holding of participations and related activities.

A Soparfi is a fully taxable ordinary commercial company, whose corporate purpose is limited to the holding of participations and related activities. A Soparfi has full treaty access...

Today, the EU Council updated the EU list of non-cooperative tax jurisdictions.

Fully developed infrastructure of financial services and support functions

Today, the Luxembourg Parliament voted the law ratifying the new double tax treaty ("DTT") between the UK and Luxembourg. As the UK has already ratified this new DTT...

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...

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

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

On 15 July 2020, the European Commission presented various initiatives that are intended to further increase tax transparency and compliance with tax obligations

2021 is already coming to an end and 2022 is just around the corner. Some major events have certainly stamped 2021, such as the continued existence of COVID-19, COP26 and, in the tax world, agreement on Pillars One and Two.

Fiscal reform proposals recently announced by the Luxembourg government include changes to the country's corporate and personal tax frameworks.

Bill of Law n°6471 regarding, most notably, the implementation of the so-called AIFMD (Directive 2011/61/EU) would largely amend the legal and tax provisions regarding limited partnerships.