192 results found

Join CMS experts as they explore the structuring, implementation and redemption of alphabet shares and tracking shares in Luxembourg, examining key features, legal considerations, redemption processes and recent tax developments relating to these widely used equity instruments.

On June 20th 2014, the Council of the European Union has agreed to an amendment to the the EU Parent-Subsidiary Directive 2011/96/EU.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.

The Luxembourg Government has recently submitted to Parliament bill of law n°6556, which aims to amend some of the Luxembourg provisions regarding enterprise migration considered as not to be compliant with EU law.

Chevalier & Sciales has created the below treaty table to provide you with an accurate and updated view of Luxembourg double tax treaties in force or currently pending.

Explore recent developments in Luxembourg tax law, including administrative court rulings on interest-free loans, corporate tax losses, and share premium repayments. ATOZ provides expert analysis on transfer pricing disputes, the new impatriates regime, and Pillar Two GIR filing exemptions that impact multinational corporations and investment structures.

In a world of anti-BEPS initiatives and EU anti-tax avoidance measures, the international tax scene is rapidly changing.

The tax environment in Asia continues to evolve. The diversity of tax systems in Asia (and their differing maturity) notwithstanding, there are a number of broader trends in Asian tax that can be discerned.

On 22 March 2018 the Luxembourg Parliament (Chambre des députés) adopted the new IP Box Law. The main features of the new IP Box may be summarised as follows.

The official database of entities supervised by the CSSF can now be easily accessed online

The European Commission's proposal to recast the Directive on Administrative Cooperation (DAC) represents a significant shift in tax transparency requirements, particularly targeting...

On 18 May 2021, the European Commission issued a communication on "Business Taxation for the 21st Century"

On 26 April 2016, Prime Minister Xavier Bettel delivered his State of the Nation speech, during which he highlighted some of the proposed changes to the Luxembourg tax system to be implemented in 2017.

Now that we are in the home stretch of 2016, some last minute tax measures have been presented.

Draft Law N°6706 dated July 17th 2014 intends to modify the net wealth tax assessment procedure in order to simplify and accelerate the assessment process.

The Luxembourg Parliament has adopted a law amending some tax provisions concerning the area of so-called "exit tax" in order to make the exit taxation compliant with EU law.

Panama and Vietnam have been removed from the EU's Blacklist of non-cooperative tax jurisdictions, a change that directly impacts Luxembourg taxpayers through interest and royalty deductibility rules, tax-return reporting requirements, and mandatory disclosure obligations under DAC6. ATOZ's tax experts examine how these removals affect compliance and reporting for businesses operating in Luxembourg.