Discover or re-discover the recordings of our annual tax event which took place for the first time as a series of webinars.
Budget 2021 - what to remember?
Our Tax Partner Jan Neugebauer and Elise Nakach, Senior Associate, covered in particular the following issues:
- Attracting and retaining talent
- Sustainability
- Real estate
- Miscellaneous
Case law - main trends
Our Tax Partner Thierry Lesage and Stéphanie Viot, Senior Associate, focused on:
- Luxembourg case law 2020 overview
- Main trends
- Exchange of information
Outlook 2021 for corporations - EU & international trends
Our Tax Partner Vincent Mahler and Yves Philippart de Foy, Senior Associate, discussed on:
- EU developments and their impact in Luxembourg (DAC 6 is live, bill on deductible payments to EU black list jurisdictions passed, application of the reverse hybrid rules)
- Expected trends on the market
- OECD developments
Transfer pricing challenges for 2021
Our Tax Partner Alain Goebel and Alexandre Maschiella, Senior Associate, analysed the following issues:
- Transfer Pricing and Covid-19: impact on transfer prices and documentation to avoid challenges from the tax authorities
- Evolution of the Luxembourg administrative practice and application of the February 2020 OECD guidance on financial transactions
- Other international developments: taxation of the digital economy and using new opportunities for dealing with transfer pricing controversy
VAT update for private equity
Our Tax Principal Bruno Gasparotto and Claire Schmitt, Senior Associate, discussed the following topics:
- VAT impacts of aborted, acquisition and disposal costs
- Update on case law dealing with deduction of VAT by holding companies
- Requirements imposed by the VAT authorities for VAT recovery
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.