2023 is set to be a year of change for the global tax landscape. After many years of negotiation, development and consultation, implementation of the OECD’s Pillar One and Pillar Two reforms to international taxation is now...more
More than four yeas after the announcement of negotiations, the new tax treaty between Luxembourg and the United Kingdom was finally signed on 7 June 2022, together with a Protocol adding further detail.
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More than four years after the announcement of negotiations, the new tax treaty between Luxembourg and the United Kingdom was finally signed on 7 June 2022, together with a Protocol adding further detail. As expected, the new...more
On 20 December 2021, the OECD published keenly awaited model rules designed to implement Pillar Two of its ambitious plans to reform international taxation. ...more
The Luxembourg Government has, on 4 August 2017, submitted a bill1 to Parliament for the reintroduction of a regime of taxation of intellectual property (IP) rights in Luxembourg.
The new regime is intended to replace the...more
On 28 January 2016, the European Commission published the proposal for a so-called Anti-Tax Avoidance Directive. The Directive applies to all taxpayers which are subject to corporate tax in an EU Member State, including...more
3/24/2016
/ BEPS ,
Controlled Foreign Corporations ,
Court of Justice of the European Union (CJEU) ,
EBITDA ,
EU ,
EU Directive ,
European Commission ,
Exit Tax ,
GAAR ,
Luxembourg ,
OECD ,
Tax Avoidance