The implementation of the Organisation for Economic Co-operation and Development’s (OECD’s) Pillar II rules in Europe, and in the Luxembourg law on 22 December 2023 (the Pillar II Law) in particular, has been a major...more
4/10/2025
/ EU ,
Fund Managers ,
International Tax Issues ,
Investment Funds ,
Luxembourg ,
Multinationals ,
New Legislation ,
New Regulations ,
OECD ,
Pillar 2 ,
Popular ,
Tax Planning ,
Taxation
On August 22, 2024, Germany’s Federal Fiscal Court (Bundesfinanzhof) published a decision that refocuses attention on the complexities of cross-border taxation, particularly for Luxembourg-based funds investing in Germany....more