Search
Searching Content indexed under Tax by Arendt & Medernach ordered by Published Date Descending.
Links to Result pages
 
1 2  
>>Next
 
Title
Country
Organisation
Author
Date
1
ATAD II Implementation In Luxembourg: Bill Submitted To The Parliament
On 8 August 2019, the Luxembourg Government filed with Parliament Bill of Law n7466 implementing into domestic law council directive (EU) 2017/952 of 29 may 2017 ("ATAD II").
Luxembourg
14 Aug 2019
2
Disclosure Of Cross-Border Arrangements By Intermediaries: DAC 6 Implementation In Luxembourg
The DAC 6 Bill requires certain intermediaries to report to their tax authorities cross-border arrangements that contain at least one of the hallmarks laid down in the DAC 6.
Luxembourg
13 Aug 2019
3
Rent Free Period And Lease Contracts: New VAT Developments
The lease of buildings is as a rule VAT exempt but such VAT exemption can be waived through the exercise of a VAT option under certain conditions:
Luxembourg
30 Jul 2019
4
Ratification Of The New Tax Treaty Between Luxembourg And France
The provisions that are expected to have the most significant impact in particular on cross border investments and the main outstanding points that need clarification are summarised
Luxembourg
15 Jul 2019
5
Luxembourg 2019 Budget Law Introducing New Tax Measures Passed
Amongst the main tax measures[1] , one can highlight the reduction of the maximum corporate income tax ("CIT") rate. In particular, the CIT rate for net profits exceeding EUR 200,000 is reduced
Luxembourg
10 May 2019
6
Deposition Of OECD Multilateral Instrument And Update To Double Tax Treaty Network
On 9 April 2019, Luxembourg deposited with the Organisation for Economic Cooperation and Development ("OECD") its instrument of ratification of the Multilateral Instrument ...
Luxembourg
29 Apr 2019
7
Finance Bill 2019: CIT Reduction And Optional Extension Of Interest Limitation Rules On Fiscal Unity Level
The most important corporate tax measures concern the reduction of the maximum corporate income tax("CIT") rate and the introduction of the option provided by the anti-tax avoidance directive ("ATAD")
Luxembourg
18 Mar 2019
8
Brexit VAT Notice Issued By The Luxembourg Authorities
The Luxembourg VAT authorities have published a short preparedness notice about the VAT related consequences of a British exit from the European Union without a withdrawal agreement as from 29 March 2019.
Luxembourg
8 Feb 2019
9
VAT Circular On Transactions Between Related Parties
On 18 January 2019, the Luxembourg VAT authorities published a new Circular (N790), which clarifies the provisions of article 28, 3, of the VAT Law on transfer pricing and VAT.
Luxembourg
29 Jan 2019
10
Back To 2018 Forward To 2019
The Luxembourg legal framework relating to AML/CTF has been substantially reshaped during 018 with the implementation into Luxembourg law of Directive ...
European Union
12 Dec 2018
11
New Tax Measures Revealed In The Coalition Agreement Published By The Future Government - ATAD Bill Amendments
On 3 December 2018, the coalition partners finalised their governing plan for the next 5 years in a coalition agreement ("Coalition Agreement") which was signed the same day.
Luxembourg
11 Dec 2018
12
CJEU: Open Door For VAT Recovery On Transaction Costs In Case Of Share Disposal
C&D Foods carried out 2 activities, respectively the holding of shares in its subsidiary, Arovit Holding A/S, and the provision of taxable management services to its sub-subsidiary, Arovit Petfood.
Luxembourg
20 Nov 2018
13
VAT Group Legislation Voted
The bill of law n7278 implementing the VAT group into Luxembourg law, as outlined in our previous Newsflash on 13 April 2018, was voted on 26 July 2018 by the Chamber of Deputies.
Luxembourg
6 Aug 2018
14
The OECD Releases The Base Erosion And Profit Shifting (BEPS) Public Discussion Draft On BEPS Actions 8-10: Financial Transactions
On 3 July 2018, the OECD launched a consultation on the transfer pricing of financial transactions by publishing the first draft of a new chapter of the OECD Transfer Pricing Guidelines...
Luxembourg
25 Jul 2018
15
Unrestricted VAT Deduction For Active Holding Companies
On 5 July 2018, the CJEU released a welcome decision in the Marle Participations case concerning the deduction of input VAT by a holding company on costs incurred in relation to acquisitions and sales of shares...
Luxembourg
13 Jul 2018
16
New Bills On ATAD Implementation And MLI Approval
the first bill of law ("ATAD Bill") implements the provisions of the Council Directive (EU) 2016/1164 the so-called Anti-Tax Avoidance Directive ("ATAD"); and ...
Luxembourg
26 Jun 2018
17
Deduction Of Input VAT On Abort Costs
On 3 May 2018, Advocate General ("AG") Kokott delivered her opinion in the Ryanair case (C-249/17) concerning the deduction of input VAT ...
Luxembourg
16 May 2018
18
Introduction Of The Luxembourg VAT Group Regime (Bill Of Law N7 278)
On 13 April 2018, the Luxembourg Government introduced the bill of law n7278 before the Parliament. This bill will implement the VAT group into Luxembourg VAT law with effect from 31 July 2018.
Luxembourg
23 Apr 2018
19
Introduction Of The Luxembourg VAT Group Regime (Bill Of Law N7278)
On 13 April 2018, the Luxembourg Government introduced the bill of law n7278 before the Parliament.
Luxembourg
23 Apr 2018
20
New Luxembourg IP Box Regime Adopted
On 22 March 2018 the Luxembourg Parliament (Chambre des dputs) adopted the new IP Box Law. The main features of the new IP Box may be summarised as follows.
Luxembourg
6 Apr 2018
Links to Result pages
 
1 2  
>>Next