Since the end of the financial crisis, international groups have been revisiting their corporate and tax structures to adapt to the economy and tax climate. In this context, Luxembourg has maintained attractive measures for holding companies and remains a useful platform for investments, not only because of its tax rules, but also for reasons beyond its tax regime, explains Louis Thomas of KPMG Luxembourg
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Sweeping changes are headed for Germany’s TP system in the New Year. Tax teams will need to be well-prepared, say Andreas Katz and Anna Kupprion of Kreston Bansbach
Thin capitalisation rules limit the amount of debt deductions that can be claimed but regard must also be given to other income tax law provisions, the ATO said