Deloitte Luxembourg
The ‘big four’ firms want guidance on reporting forms, the use of the XBRL filing mechanism, and permanent establishment reporting
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Sponsored by Deloitte LuxembourgDigital platforms have until December 2020 to prepare for changes introduced by the EU, which will require digital platforms to pay VAT on behalf of their non-EU sellers and on import of goods into the EU.
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Sponsored by Deloitte LuxembourgOn February 22 2019, Luxembourg's tax authority issued an administrative circular to clarify new rules surrounding permanent establishments. The Luxembourg law includes measures that amend the domestic definition of a PE to apply where a double non-taxation situation can arise under a tax treaty.
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Sponsored by Deloitte LuxembourgLuxembourg has introduced controlled foreign company (CFC) rules for the first time in national legislation as part of its transposition of the EU's Anti-Tax Avoidance Directive (ATAD 1).