163 results found

On 11 July 2023, the OECD/G20 Inclusive Framework on BEPS agreed on an Outcome Statement about the two‐pillar global tax reform. Regarding Pillar One...

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

As 2024 nears its end, it is time for our annual tax update. This update focuses on the tax trends and developments we foresee for 2025 and includes tips and takeaways.

Business restructurings are normally associated with a transfer of functions, risks, or assets between the entities of a group—and that means transfer pricing consequences.

The Advocate-General has advised the European Court that transfer pricing adjustments that are contractually agreed within the framework of intra-group services may result in a consideration for a supply of services...

By accession to the EU, all EU member states (𝐌𝐒) have transferred part of their sovereignty to the EU. As such, the EU can adopt directives to harmonize the laws of the MS...

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

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.

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

In a decision of the German Federal Tax Court (GFTC) from 13 June 2018 (Decision I R 94/15 published on 17 October 2018), the GFTC ruled, among other things, that the German rules ...

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

Since June 2013, the EU Commission has been investigating the tax ruling practices of several EU Member States with a view to detect potential State aid concerns.

On 18 May 2021, the EU Commission published a Communication on Business Taxation for the 21st century ("the Communication"). The Communication sets out both a long-term and a short-term vision...

On 12 May 2021, the General Court of the EU fully annulled the European Commission decision of October 2017 finding that Luxembourg had granted unlawful State aid to Amazon by means of a 2003...

On 31 December 2018, the tax administrations of more than 70 countries will receive and exchange country-by-country (CbC) reports ...

On 24 July 2025, the Luxembourg government released a draft law aimed at implementing Council Directive 2023/2226 dated 17 October 2023, the so-called "DAC8", amending Directive 2011/16/EU...