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ATOZ Tax Advisers
Recently, an Advocate General's opinion (the "Opinion") on Finnish CJEU case C-342/20 (the "Case") has been published.
ATOZ Tax Advisers
On 28 September 2021, more than five years after it was first tabled, the so-called "public Country-by-Country Reporting (CbCR) directive" was finally adopted by the EU Council under qualified majority voting.
ELVINGER HOSS PRUSSEN, société anonyme
On 18 May 2021, the European Commission ("Commission") of the European Union ("EU") published a communication on "Business Taxation for the 21st century ".
ATOZ Tax Advisers
In June, the CJEU ruled on the concept of a fixed establishment for VAT purposes.
ATOZ Tax Advisers
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.
Luxembourg
ATOZ Tax Advisers
2021 is already coming to an end and 2022 is just around the corner. Some major events have certainly stamped 2021, such as the continued existence of COVID-19, COP26 and, in the tax world, agreement on Pillars One and Two.
ATOZ Tax Advisers
The new provisions introduced by Circular 17/650, as amended through Circular 20/744, impact the AML/CFT compliance obligations of the asset management industry.
Wildgen
_« L'intégration des économies et des marchés nationaux a connu une accélération marquée ces dernières années, mettant à l'épreuve le cadre fiscal international conçu voilà plus d'un siècle...
Arendt & Medernach
On 13 October 2021, the Luxembourg Government filed Budget Bill No. 7878 with the Luxembourg Parliament.
TMF Group BV
Despite its strong economic credentials, doing business in Luxembourg can be a difficult task without prior knowledge of the corporate landscape.
Wildgen
List of double tax treaties in force and in negotiation as of 22 September 2021.
Arendt & Medernach
Our tax litigation team recently had the opportunity to assist a taxpayer in an appeal for the reversal of a decision issued by the Luxembourg tax administration that considered that the interest on a profit participating loan was excessive, ...
ELVINGER HOSS PRUSSEN, société anonyme
Nearly 5 years after the 2017 tax reform amending provisions of the General Tax Law of 22 May 1931 (Abgabenordnung, "AO") with a view to reinforcing the coercive power of the tax authorities...
ELVINGER HOSS PRUSSEN, société anonyme
On 27 July 2021, the tax authorities published updated guidelines on Article 22bis of the Luxembourg income tax law which sets out share exchange scenarios that may benefit from a tax deferral...
ELVINGER HOSS PRUSSEN, société anonyme
In a judgement dated 11 May 2021 (No. 42417 ), the Luxembourg Lower Administrative Court (Tribunal Administratif) challenges the qualification of contribution in account 115 for the purposes...
ELVINGER HOSS PRUSSEN, société anonyme
The Luxembourg Tax Authorities updated twice the circular of 8 January 2021 dealing with certain aspects of the interest deduction limitation rule ("IDLR")...
Bonn Steichen & Partners
On 28 July 2021, the Luxembourg Tax Administration ("LTA") published Circular L.G.-A no 67 setting out general guidance on the application of administrative fines in cases of tax fraud,...
Wildgen
Situated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of cross border trade and investments.
Arendt & Medernach
There are 'critical' moments when VAT implications need to be managed.
Maples Group
James O'Neal, Jean-Dominique Morelli, and Inès Annioui-Schildknecht provide an overview of corporate tax work, key developments and the tax climate in Luxembourg.
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