Mondaq Offshore - Luxembourg: Tax
ATOZ Tax Advisers
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.
ATOZ Tax Advisers
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.
ELVINGER HOSS PRUSSEN, société anonyme
On 26 April 2019, the Luxembourg Parliament adopted Budget Law (Bill 7450) for the financial year 2019 (the "Law").
ELVINGER HOSS PRUSSEN, société anonyme
Further to the decision of the Court of Justice of the European Union of 16 May 2017 (Berlioz case, C-682/15), the Luxembourg law of 25 November 2014
ELVINGER HOSS PRUSSEN, société anonyme
The Bill of Law 7431 ("Bill") introduced by the Luxembourg government on 11 April 2019 implements the European Union ("EU") Directive 2017/1852 dated 17 October 2017 on tax dispute resolution mechanisms in the EU.
KPMG Luxembourg
Have a look at this timeline for the new, definitive VAT system. You may realize that 2022 is not so far away. Though that deadline remains subject to the recommendations of the EU Commission,
Ogier
Following the smooth passage of a new Budget bill, Luxembourg has cut the rate of corporate income tax with immediate effect to attract more international investors.
KPMG Luxembourg
"VAT is a major source of tax revenue for EU Member States.
Intertrust
On 25 April 2019, the Luxembourg Parliament approved the Luxembourg Budget Law 2019.
KPMG Luxembourg
The Mandatory Disclosure Rules (MDR) Directive is one of the EU's latest initiatives aimed at increasing tax transparency and exchange of information in tax matters.
Arendt & Medernach
Amongst the main tax measures[1] , one can highlight the reduction of the maximum corporate income tax ("CIT") rate. In particular, the CIT rate for net profits exceeding EUR 200,000 is reduced
Arnone & Sicomo
Soparfi: all you have to know about the financial holding company in Luxembourg.
ATOZ Tax Advisers
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
Arendt & Medernach
On 9 April 2019, Luxembourg deposited with the Organisation for Economic Cooperation and Development ("OECD") its instrument of ratification of the Multilateral Instrument ...
TMF Group
Luxembourg securitisation vehicles with main income sources other than interest income like capital gains or non-performing loans may not effectively use their tax neutrality.
Ogier
The new rates will already apply for fiscal year 2019.
ATOZ Tax Advisers
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 ...
ATOZ Tax Advisers
The Luxembourg Administrative Tribunal ruled on the potential binding effect of verbal comments of the Luxembourg tax authorities, clarified under which conditions ...
ATOZ Tax Advisers
On 5 March 2019, the 2019 budget draft law was presented to Parliament.
ATOZ Tax Advisers
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.
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Intertrust
On 25 April 2019, the Luxembourg Parliament approved the Luxembourg Budget Law 2019.
Arnone & Sicomo
Soparfi: all you have to know about the financial holding company in Luxembourg.
KPMG Luxembourg
The Mandatory Disclosure Rules (MDR) Directive is one of the EU's latest initiatives aimed at increasing tax transparency and exchange of information in tax matters.
Arendt & Medernach
Amongst the main tax measures[1] , one can highlight the reduction of the maximum corporate income tax ("CIT") rate. In particular, the CIT rate for net profits exceeding EUR 200,000 is reduced
ATOZ Tax Advisers
On 30 September 2016, the Luxembourg VAT authorities released the long-awaited Circular on the VAT treatment applicable to directors' fees.
KPMG Luxembourg
"VAT is a major source of tax revenue for EU Member States.
ATOZ Tax Advisers
On 5 March 2019, the 2019 budget draft law was presented to Parliament.
ATOZ Tax Advisers
The ratification procedures of the new France-Luxembourg tax treaty and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("MLI") ...
Arendt & Medernach
On 9 April 2019, Luxembourg deposited with the Organisation for Economic Cooperation and Development ("OECD") its instrument of ratification of the Multilateral Instrument ...
KPMG Luxembourg
The former, amounting to €50, must be paid on any newly registered car.
ATOZ Tax Advisers
Yesterday, the Luxembourg draft law implementing the EU Anti-Tax Avoidance Directive ("ATAD") was passed by the Parliament.
ATOZ Tax Advisers
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
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