1,144 results found

The Luxembourg government proposes to reform certain aspects of the tax assessment and tax litigation procedures

On 4 March 2020, the Luxembourg tax authorities released a Circular on the CFC rules (article 164ter of the Income Tax Law) introduced as of 1 January 2019 following the implementation of...

On 12 October 2020, the OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitalisation of the economy.

On 4 August 2023, the Luxembourg government presented Bill of law no. 8292_ (Bill) implementing Council Directive (EU) 2022/2523_ of 14 December 2022 on ensuring a global minimum level...

On 7 December 2016, the European Network on Debt and Development (Eurodad) released a report entitled "Survival of the Richest: Europe's role in supporting an unjust global tax system 2016" which was produced by NGOs in countries across Europe.

For decades, VAT has been part of the daily management of all companies. From a simple check on accuracy of figures to deep on-site audits, the VAT Authorities audit businesses on a more regular basis.

On 8 December 2022, the EU Commission adopted a new proposal for a Directive, the so-called "DAC8" (hereafter referred to as the "DAC8 Proposal" or "the Proposal")...

On 19 June 2018 Bill of Law nr. 7318 (the Bill) was introduced before the Luxembourg Parliament, with the purpose of, amongst others, transposing Council Directive 2016/1164 laying down rules...

Yesterday, the draft law implementing the optional deadline extensions of EU Directive of 24 June 2020 (the "Directive") amending the EU Directive on Administrative Cooperation to address the...

The Mandatory Disclosure Rules (MDR) arose from the ambitious anti-tax avoidance project on Base Erosion and Profit Shifting (BEPS) that the OECD launched in 2015.

On 1 August 2018, the German Ministry of Finance published the amended draft bill of the Annual Tax Act 2018 which will be subject to further discussions in the parliament in the coming months.

A renowned business lawyer firm Hance Law Avocats (HLA) renders its services in the Grand-Duchy of Luxembourg since many years.

On 29 July 2024, the Court of Justice of the European Union (CJEU) delivered an important judgment on the legal professional privilege. The judgment follows preliminary questions referred to the CJEU...

Le 27 décembre 2016, l'administration des contributions directes («l'ACD ») a émis une nouvelle circulaire sur le traitement fiscal des sociétés réalisant des activités de financement intra-groupe (la « Circulaire »).

On 28 March 2023, a new draft law (the "Draft Law") was presented to the Parliament which amends the Luxembourg General Tax Law ("GTL") as well as some other laws...

On 4 October 2017, the European Commission ("Commission") decided that Luxembourg had granted Amazon unauthorised State aid of about EUR 250 million...

On 10 December 2024, the Council of the EU formally adopted the Faster and Safer Tax Relief of Excess Withholding Taxes (FASTER) directive.