655 results found

Corporate taxpayers with cross-border operations in the EU are expected to be significantly impacted by the proposed BEFIT, Transfer Pricing and HOT Directives.

On 17 June 2024, the OECD / Inclusive Framework (IF) released additional Administrative Guidance on the global minimum taxation rules (GloBE Rules, which form part of the OECD's Pillar Two solution).

List of double tax treaties in force and in negotiation as of 22 September 2021.

Luxembourg continues to be a global leader as a platform for international business, investment funds and cross-border financing.

Luxembourg has several forms of entities with separate legal personality. Businesses generally incorporate an entity with limited liability set up in one of the following forms...

As 2025 nears its end, we are pleased to present our annual tax bulletin offering a forward-looking analysis of the expected tax landscape for multinational enterprises (MNEs) in 2026 including valuable tips and takeaways.

James O'Neal, Jean-Dominique Morelli, and Inès Annioui-Schildknecht provide an overview of corporate tax work, key developments and the tax climate in Luxembourg.

The Administrative Court of Luxembourg has issued significant rulings on the qualification of interest-free loans and the use of corporate tax losses in relation to abuse of law concepts. These decisions provide crucial clarity for corporate tax planning and compliance strategies in Luxembourg.

The Regulation, which will enter into force on 1 January 2013, increases the taxes currently payable to the CSSF.

On 19 July 2013, the OECD issued its much-anticipated Action Plan on Base Erosion and Profit Shifting ("BEPS")...

The COVID-19 (Coronavirus) pandemic is affecting hundreds of thousands of people and is leading, all over the world, to far-reaching health and safety measures.

Directive (EU) 2024/927 amending AIFMD 2011/61/EU and the UCITS Directive 2009/65/EC relating...