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
On 15 October 2014, the Luxembourg Minister of Finance submitted the draft budget for 2015 (the Budget Bill) to the Parliament. The Budget Bill does not overhaul the Luxembourg corporate tax environment, however, it proposes...more
Based on the press release issued by the Luxembourg Ministry of Finance (MoF), the amendment allocates the right to tax capital gains realised upon the sale of stock, shares or other rights in companies, trusts or any other...more