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Goodwin

Tax Update in Luxembourg Regarding Interest Rates for Shareholder Current Accounts

Goodwin on

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

Benesch

IRS Issues Guidance Related to the Filing Obligations Resulting from the New CFC Downward Attribution Rules

Benesch on

As discussed in our previous Client Bulletin U.S. Tax Reform: Key Considerations for Non-U.S. Families with Connections to the United States, the Tax Cuts and Jobs Act (the “Act”) changed the stock attribution rules that are...more

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