Microfinance vehicles (MFVs) are funds that supply capital to institutions that specialise in providing micro-loans or microcredits to people that earn just barely enough to survive.

Traditional hotel chains require heavy capital investment of all kinds, especially human capital.

Earlier this month, Boeing, the American aerospace giant, won a 17 billion dollar contract with Iran.

Over the past 18 months, the Luxembourg Government has been taking several measures to deal with the spread of the Coronavirus and guarantee the continuity of the Luxembourg economy.

On 19 March 2026, the Luxembourg Parliament adopted the law implementing Council Directive (EU) 2023/2226 of 17 October 2023, also known as DAC8, amending Directive 2011/16/EU on administrative cooperation...

On 19 December 2023, the Luxembourg Parliament adopted the law introducing a major reform of the investment tax credit framework, applicable with effect as from tax year 2024.

On 22 August 2025, the Luxembourg tax authorities published a new circular L.I.R. n°168quater/2 dated 12 August 2025. It provides clarifications on the interpretation of the carve-out from the reverse...

On 14 May 2024, the European and Financial Affairs Council met to discuss the proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes through a compromise...

Transfer pricing has become the hot topic in Luxembourg taxation over the last few years in an environment that relies increasingly less on tax rulings.

On 1 October 2025, the United Arab Emirates promulgated Federal Decree-Law No. 17 of 2025 and Federal Decree-Law No. 16 of 2025, which introduce substantial modifications to tax procedures...

On 17 June 2021, the Court of Justice of the European Union released a decision in the frame of two joined cases relating to the scope of application of the VAT exemption for the management of special investment funds.

Yesterday, the European Commission sent 2 letters of formal notice to Luxembourg relating to securitisation, one objecting to more heavy tax of foreign securitisation enterprises and another...

Luxembourg has issued a Grand-Ducal Regulation identifying jurisdictions where constituent entities may benefit from an exemption from filing the Global Information Return (GIR) locally.

Today, the Luxembourg financial supervisory authority (the CSSF) released a communication on Brexit1 which follows up on previous communications issued by the CSSF regarding the...

On 21 March 2020, the Luxembourg Parliament adopted the law implementing the remaining aspects of the 5th Anti-Money Laundering Directive ("AMLD V") in national legislation (the "Law").

On 14 April 2025, the Council of the EU adopted a directive that amends for the ninth time the existing EU's directive on administrative cooperation ("DAC")...

On 21 December 2023, the Court of Justice of the European Union issued its decision on the VAT status of independent directors in the "TP" case (C-288/22).

On 20 February 2020, a draft law was presented to Parliament which introduces some amendments to the Luxembourg legislation governing CRS and FATCA.

On 10 November 2023, the Constitutional Court concluded that the minimum net wealth tax regime for companies holding predominantly financial assets is unconstitutional (n° 00185).

The UAE tax authorities have recently issued two key legislative instruments completing the regulatory framework governing the Research and Development (R&D) Tax Credit under the UAE Corporate Tax regime.