Luxembourg: Tax impact of the global IBOR transition Ralf Heussner of Deloitte Luxembourg explores the key challenges for tax departments related to the IBOR transition. By Ralf Heussner February 05 2020
The MLI: Minimum standards and Luxembourg’s choices Christophe De Sutter and Giedre Tamai of Deloitte Tax & Consulting explain the minimum standards of the pioneering MLI and unravel what the changes mean for Luxembourg. By Christophe De Sutter & Giedre Tamai December 18 2019
Luxembourg: Mandatory disclosure rules announced in Luxembourg On August 8 2019, the draft law that would transpose the EU tax intermediaries directive (Directive 2018/822, commonly referred to as DAC6) into Luxembourg legislation was introduced in Parliament. By Andras Gombkoto & Stephane Tilkin October 15 2019
Luxembourg: CJEU clarifies rules on automatic forfeiture of VAT refund claims Michel Lambion and Christian Deglas of Deloitte Luxembourg analyse a CJEU decision which rules that the one month deadline for responding to a request for information when seeking a VAT... By Christian Deglas & Michel Lambion August 29 2019
Transfer pricing controversy and governance challenges in Luxembourg Luxembourg’s stability and innovative culture has made it a global leader in the financial services sector. However, the greater interaction between the tax and regulatory dimension is creating complex tax... By Enrique Marchesi-Herce & Ralf Heussner July 11 2019
Luxembourg: Luxembourg adopts exit tax rules aligned with ATAD 1 The Luxembourg Parliament transposed the EU Anti-Tax Avoidance Directive 1 (ATAD 1) into Luxembourg legislation on December 21 2018 By Christophe De Sutter & Thibaut Barras July 10 2019
Luxembourg’s intellectual property box regime: One year later Luxembourg’s new and old IP regimes co-exist while the country gradually aligns itself with international tax standards. Taxpayers should not the criteria for the new intellectual property (IP) box regime. By Christophe De Sutter June 06 2019
EU changes VAT liability for transactions facilitated by digital platforms Digital 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... By Christian Deglas May 29 2019
Luxembourg: Luxembourg’s tax authority seeks verification of permanent establishments On 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... By Christophe De Sutter May 28 2019
Luxembourg: Luxembourg introduces CFC rules Luxembourg 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). By Christophe De Sutter & Peter Kovacik March 21 2019
