Luxembourg
There is a 'critical need' for a unified platform to address challenges in TP, the organisation’s president told ITR
The EU nation currently has a headline rate of 25%; in other news, DLA Piper and RSM UK have strengthened their tax teams
‘Auditors are failing to perform their core function’ according to a think tank; in other news, White & Case adds a tax partner in Luxembourg
EU member states are exclusively competent to define their national tax rules, the Court of Justice of the EU has ruled in a case concerning Amazon
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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. -
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).
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Sponsored by Deloitte LuxembourgLuxembourg has transposed the EU's Anti-Tax Avoidance Directive (ATAD) into its domestic law, with the rules applying for financial years starting on or after January 1 2019.
