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Yesterday, the Luxembourg VAT authorities (Administration de l'enregistrement, des domaines et de la TVA) issued a circular N°781-2 (the "Circular") providing the final guidelines and practical information.

As announced by the Luxembourg Finance Minister in his presentation of the 2018 budget bill, the government introduced certain amendments to the current tax regime of stock option plans

In a recent court case about transfer pricing for interest rates on intra-group loans, the court ruled in favor of the Luxembourg Tax Authorities (LTA).

While the overview provided herein is not exhaustive, it should serve as a high-level summary of the modifications that may impact the strategic decisions of Luxembourg tax payers...

Last Wednesday, 12 October 2016, the Luxembourg Minister of Finance presented the 2017 budget and the related draft bill to the parliament.

The two most influential people in international tax matters are the head of Tax Affairs at the OECD, Pascal Saint-Amans, and the EU Tax Commissioner, Pierre Moscovici.

After releasing a model treaty provision in July, the OECD has published a multilateral convention to facilitate the implementation of the Pillar Two Subject...

On 7 June 2017, the official ceremony for the signing of the multilateral instrument.

The Bill of Law 7450 on the 2019 budget was finally adopted by the Luxembourg Parliament on April 25, 2019 without significant amendments.

The Apple case has shot EU state aid rules into the headlines.

These obligations typically take the form of obligatory due diligence, withholding, and/or reporting.

Some time has now passed since the new transfer pricing circular for financing companies in Luxembourg ("Circular") was passed, and I would like to share with you three insights that I have gained...

Explore the most recent CJEU Advocate General opinions on valuing intragroup services and handling TP adjustments for VAT purposes.

BlackRock Investment Management (UK) Ltd ("BlackRock") is a UK company managing both special investment funds ("SIFs" - funds eligible to receive VAT exempt management services)...

December is a month of mixed emotions. Holidays like St. Nicholas Day and Christmas bring a lot of cheer—but they also, well, they don't cost nothing

Recent OECD guidance clarifies that the US global intangible low-taxed income (‘GILTI') regime is a CFC regime for P2 purposes. This means that GILTI will generally...

On 14 December 2023, the CJEU decided in favour of Amazon in State aid case C-457/21 P by confirming the General Court's conclusion that the Commission did not demonstrate that Luxembourg granted a selective advantage to Amazon.

On 25 March 2024, the Luxembourg Tax Administration ("LTA") published an FAQ aiming to clarify the application of the law of 22 December 2023...