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:
- Luxembourg’s new tax treaty with the UK
- Luxembourg’s new reporting obligations
- New guidelines on Luxembourg defensive measures against non-cooperative jurisdictions for tax
- The EU’s DEBRA Directive Proposal
- Pillar II: Why has the EU directive proposal on Global Minimum Tax not yet been adopted?
- VAT deduction right on holding companies
- Director’s liability for non-payment of the VAT to the Treasury
- CSSF guidance to consumers relating to investments in virtual assets
To access this issue of Atoz insights click here.