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  • Article

    OECD/IF Releases Further Administrative Guidance On The GloBE Rules (Pillar Two)

    On 18 December 2023, the OECD released further Administrative Guidance on the global minimum taxation rules (GloBE Rules, which form part of Pillar Two).
    GlobalTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Pillar Two: Dutch Tax Authorities Publish Q&A

    On 2 September 2025, the Dutch Tax Authorities (DTA) published a question-and-answer (Q&A) regarding the Dutch Minimum Tax Act 2024 (DMTA 2024). The DMTA 2024 implements the EU Pillar Two directive in Dutch law.
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
Article

CSSF Issues Circular On UCI Administrators: What To Know?

The Luxembourg Financial Sector Supervisory Authority (the CSSF) recently published Circular 22/811 (the Circular) on the authorisation, governance and internal organisation of administrators...
LuxembourgFinance and Banking
Ogier
Ogier
  • Article

    OECD/IF Releases Further Administrative Guidance On The GloBE Rules

    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).
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Showing 81–84 of 84 results

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