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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While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort