Luxembourg
Using tax to enhance its standing as a funds location is behind Luxembourg’s measures aimed at clarifying ATAD 2 and making its carried interest regime more attractive
Luxembourg’s reform agenda continues at pace in 2025, with targeted measures for start-ups and alternative investment funds
The new framework simplifies the process of relocating eligible employees to Luxembourg and offers a ‘clear and streamlined benefit’, says Alexandra Clouté of Ashurst
The Luxembourg-based TP leader tells ITR about relishing the intellectual challenge of his practice, his admiration for Stephen Hawking, and what makes tax cool
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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. -
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).
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