Mondaq All Regions - Luxembourg: Tax
KPMG Luxembourg
Britain's exit from the EU means that the benefits of the EU Arbitration Convention will no longer be available to tax treaty disputes between the UK the EU. The EU Arbitration Convention is considered...
ELVINGER HOSS PRUSSEN
On 7 April 2017, the Luxembourg tax authorities published an update stating that the amending protocol and exchange of letters, signed on 21 June 2012, to the double tax treaty between Luxembourg and Italy...
KPMG Luxembourg
Some time has now passed since the new transfer pricing circular for financing companies in Luxembourg ("Circular") was passed, and I would like to share with you three insights that I have gained...
Arendt & Medernach
The CJUE adopts the same position in the three cases by mainly addressing the issue of the scope of the IGP exemption foreseen under article 132, 1, f)...
KPMG Luxembourg
With the introduction of a temporary tax amnesty regime in 2016, taxpayers have been given the possibility to file corrective tax returns by 31 December this year.
KPMG Luxembourg
The EU Arbitration Convention is currently used, with great effect, to improve how treaty disputes are settled in the EU.
KPMG Luxembourg
As a global mobility tax advisor I often hear comments like I am not taxable in country A as long as I stay for fewer than 183 days. Another common one is I am being paid from Country A, so I am not taxable in Country B.
ELVINGER HOSS PRUSSEN
On 29 May 2017, the Council of the European Union adopted Directive 2017/952/EU ("ATAD II") amending the Anti-Tax Avoidance Directive (Directive 2016/1164/EU "ATAD I").
ELVINGER HOSS PRUSSEN
Any extension to all sectors of the economy would give rise to distortions of competition.
ELVINGER HOSS PRUSSEN
The ECJ ruled that the IGP regime does not prevent members of an IGP from exercising taxable activities.
KPMG Luxembourg
The principle of beneficial ownership is nothing new (first appearing in the 1977 OECD Model Tax Convention)1 but, 40 years later, it is still relevant.
Hance Law Avocats
It is often reported that the only disadvantages of the Soparfi Luxembourg holding is the obligation to pay a Wealth Tax and a minimum taxation every year.
Hance Law Avocats
Luxemburg Holdings: v The Minimum Taxation And The Taxation On The Net Wealth
KPMG Luxembourg
Take a second to think about the plastic bottle from which you just drank, the computer you have just typed on, the chair on which you sit.
ELVINGER HOSS PRUSSEN
On 16 May 2017, the Court of Justice of the European Union ("ECJ") delivered its long- awaited judgment in the Berlioz case regarding the compliance of the Luxembourg Laws of 29 March 2013...
Hance Law Avocats
The Organisation for Economic Co-operation and Development (OECD) has the mission to promote policies that will improve the economic and social well-being of people around the world.
KPMG Luxembourg
With the current investment rate environment being what it is—low—fund managers and management companies are looking for more stability and better returns. However, for many, this is proving difficult.
KPMG Luxembourg
Financial sector professionals learned long ago that Luxembourg's key geographic position offers a great place for growth. Life insurance and private banking industries have drawn on the Grand Duchy's local expertise ...
Arendt & Medernach
What you should know about Transfer Pricing in Luxembourg in 3'30 minutes.
KPMG Luxembourg
Some may be under the impression that substance is a widely known tax concept and that there is not much to say.
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KPMG Luxembourg
The EU Arbitration Convention is currently used, with great effect, to improve how treaty disputes are settled in the EU.
KPMG Luxembourg
As a global mobility tax advisor I often hear comments like I am not taxable in country A as long as I stay for fewer than 183 days. Another common one is I am being paid from Country A, so I am not taxable in Country B.
Arendt & Medernach
The CJUE adopts the same position in the three cases by mainly addressing the issue of the scope of the IGP exemption foreseen under article 132, 1, f)...
KPMG Luxembourg
With the introduction of a temporary tax amnesty regime in 2016, taxpayers have been given the possibility to file corrective tax returns by 31 December this year.
KPMG Luxembourg
Britain's exit from the EU means that the benefits of the EU Arbitration Convention will no longer be available to tax treaty disputes between the UK the EU. The EU Arbitration Convention is considered...
KPMG Luxembourg
A blockchain (also called distributed ledger technology or DLT) is essentially a permanent and immutable record of transactions – in real time – within a network.
KPMG Luxembourg
On 22 December 2016 the Luxembourg Parliament passed article 56bis of the Luxembourg Income Tax Law (LITL).
ELVINGER HOSS PRUSSEN
On 29 May 2017, the Council of the European Union adopted Directive 2017/952/EU ("ATAD II") amending the Anti-Tax Avoidance Directive (Directive 2016/1164/EU "ATAD I").
KPMG Luxembourg
The principle of beneficial ownership is nothing new (first appearing in the 1977 OECD Model Tax Convention)1 but, 40 years later, it is still relevant.
KPMG Luxembourg
Some may be under the impression that substance is a widely known tax concept and that there is not much to say.
ELVINGER HOSS PRUSSEN
On 7 April 2017, the Luxembourg tax authorities published an update stating that the amending protocol and exchange of letters, signed on 21 June 2012, to the double tax treaty between Luxembourg and Italy...
ELVINGER HOSS PRUSSEN
A Soparfi is a fully taxable ordinary commercial company, whose corporate purpose is limited to the holding of participations and related activities.
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