Corporate Taxation

Tax developments in Luxembourg, the EU, and the OECD

Luxembourg Taxand member firm Atoz has provided another overview of key tax developments in Luxembourg, the EU, and the OECD.

The update covers the following topics:

  1. Luxembourg’s new tax treaty with the UK
  2. Luxembourg’s new reporting obligations
  3. New guidelines on Luxembourg defensive measures against non-cooperative jurisdictions for tax
  4. The EU’s DEBRA Directive Proposal
  5. Pillar II: Why has the EU directive proposal on Global Minimum Tax not yet been adopted?
  6. VAT deduction right on holding companies
  7. Director’s liability for non-payment of the VAT to the Treasury
  8. CSSF guidance to consumers relating to investments in virtual assets

To access this issue of Atoz insights click here.