163 results found

Transfer pricing audits and litigation have increased significantly recently.

As this year nears its end, it is time for our annual tax bulletin. This bulletin not only focuses on the tax trends and developments we foresee for 2022, but also includes some tips and takeaways.

What you should know about Transfer Pricing in Luxembourg in 3'30 minutes.

What you should know about Transfer Pricing in Luxembourg in 3'30 minutes.

On 19 January 2019, the Luxembourg VAT authorities published Circular 790 ("Circular") to clarify Article 28 paragraph 3 of the Law of 12 February 1979 ...

We invite you to watch this 30-minutes webinar recording, featuring the second part of Transfer Pricing Webinar Series - "The TP aspects of intragroup loans – debt-to-equity ratio – interest rate determination."

The European Commission (the "Commission") has closed three in-depth State aid investigations into transfer pricing tax rulings granted by Luxembourg to Fiat and Amazon...

On 29 December 2023, the 2023 protocol to the double tax treaty concluded between Luxembourg and Germany, ratified in Luxembourg by the Law of 22 December 2023, entered into force in respect of both contracting parties.

In the course of 2019 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments.

As this tumultuous year is nearing its end, it is time for our annual year-end tax bulletin. But like so many things that have happened in 2020, this version is different than what you are used to.

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.

We invite you to watch this 30-minutes webinar recording, featuring the third part of Transfer Pricing Webinar Series - "How to tackle the TP challenges relating to intragroup financing activities?"...

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

On 14 December 2023, the Court of Justice of the European Union delivered its judgment in the Amazon State aid case, concluding that the EU Commission's review of the tax rulings granted by Luxembourg...

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.

It is expected that certain large multinationals will need to comply with public EU Country-by-Country (CbC) reporting rules by mid-2024.