News & Analysis as of

New Guidance Luxembourg

Goodwin

Tax Update in Luxembourg Regarding Interest Rates for Shareholder Current Accounts

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On 29 January 2025, the Luxembourg tax authorities published Circular L.I.R. n° 164/1 (Circular), which replaces the previous circular L.I.R. n° 164/1, dated 23 March 1998. The Circular updates the rules related to interest...more

Goodwin

Luxembourg Tax Authority Issues New Guidance On Mutual Agreement Procedure

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On 11 March 2021, the Luxembourg Tax Authorities published a Circular providing guidance on the process for initiating the mutual agreement procedure (“MAP”) under bilateral income tax treaties and explaining the interaction...more

Goodwin

Luxembourg Tax Authorities Issue Administrative Guidance On Application Of Interest Limitation Rules

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On 8 January 2021, the Luxembourg Tax Authorities published a Circular clarifying the interest limitation rules introduced in Luxembourg legislation in 2018, which implemented the European Union Anti-Tax Avoidance Directive...more

Orrick, Herrington & Sutcliffe LLP

Guidance from E.U. Supervisory Authorities on Data Processing in a Time of COVID-19

The European Data Protection Board (EDPB) and a number of European data protection supervisory authorities have recently issued guidance on processing personal data, including special categories of personal data (i.e., health...more

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