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: 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
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
Luxembourg: Luxembourg transposes the EU’s interest limitation rule into domestic law Luxembourg 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. By Christophe De Sutter & Orianne Wajnberg January 28 2019
