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By Christophe Darche
The Federal Reserve (FED) has raised the federal funds rate eight times over the last two years. And even though the chairs of the FED and of the European Central Bank (ECB) have announced that no
By Oliver R. Hoor
Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly less on tax rulings
By Jeremie Schaeffer, Olivier De La Guéronnière
On 27 March 2019, the CSSF issued a new Circular 19/714 (the "Circular") in order to update its guidelines on the use of cloud computing infrastructure, as presented in its initial circular 17/654.
By Jeremie Schaeffer, Benoît Kelecom
Yesterday, a second draft law was released aiming at mitigating Brexit effects for the investment fund sector.
By Thibaut Boulangé, Silvin Leibengut
The Court of Justice of the European Union provided some clarifications on the VAT deduction right of a holding company regarding input VAT borne for the acquisition of shares in a subsidiary ...
By Hugues Henaff, Marie Bentley
In Luxembourg, tax consolidation allows the consolidation of the respective tax results of each integrated company so as to be taxed globally, as if they were a single taxpayer.
By Keith O'Donnell, Samantha Schmitz-Merle
The Luxembourg Administrative Tribunal ruled on the potential binding effect of verbal comments of the Luxembourg tax authorities, clarified under which conditions ...
By Oliver R. Hoor, Samantha Schmitz-Merle
On 5 March 2019, the 2019 budget draft law was presented to Parliament.
By Olivier Ferres, Richard Fauvel
The Luxembourg Parliament has adopted the law implementing Directive EU 2015/849 which requires the creation of a central register ("RBE") of beneficial owners ("BO") of companies and legal entities.
By Thibaut Boulangé, Oliver R. Hoor, Christophe Darche
The Luxembourg VAT Authorities released Circular n°790 in which they have provided some clarifications on the taxable basis to be considered in transactions involving related parties.
By Romain Tiffon, Samantha Schmitz-Merle
In 2017, a decision of the Court of Justice of the European Union made clear that the Luxembourg rules applicable to exchange of information upon request were not in line with EU law.
By Romain Tiffon, Samantha Schmitz-Merle
The ratification procedures of the new France-Luxembourg tax treaty and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("MLI") ...
By Oliver R. Hoor, Samantha Schmitz-Merle
The law of 21 December 2018 implements the EU Anti-Tax Avoidance Directive ("ATAD"), the aim of ATAD being to implement the BEPS (Base Erosion and Profit Shifting) ...
By Olivier Ferres, Richard Fauvel
The Luxembourg Law of 13 January 2019 implementing Directive EU 2015/849 requiring each EU member state to create a central register recording information on beneficial owners of corporates entities entered into force...
By Oliver R. Hoor
On 26 February 2019, the Court of Justice of the European Union ("CJEU") issued its decisions in six cases which deal with the interpretation of the Parent-Subsidiary Directive ("PSD") and the Interest & Royalties Directive ("IRD", together the "Directives").