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Searching Content indexed under Tax Treaties by KPMG Luxembourg ordered by Published Date Descending.
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Date
1
New, Ethical Luxembourg–Senegal Double Tax Treaty Means Opportunity
On 10 February 2016, Luxembourg and Senegal reinforced their co-operation on an international level by signing a double tax treaty.
Luxembourg
14 Feb 2019
2
Would The Digital Services Tax Do More Harm Than Good?
On 21 March 2018, the EU Commission presented two Proposals for Council Directives specifically targeting the digital economy.
Luxembourg
2 Jan 2019
3
The Substance Question: Investing In Germany From Luxembourg
More than ever, it's on everyone's mind, especially in the context of the OECD's Base Erosion and Profit Shifting (BEPS) action and the Multilateral Instrument (MLI).
Luxembourg
23 Nov 2017
4
Remaining Simple And BEPS-Compliant: The "Land-Rich Company" Clause
Many of Luxembourg's double tax treaties indicate that the right to tax capital gains arising from a disposal of shares in a company—specifically a company that, at the time of the sale ...
Luxembourg
23 Nov 2017
5
How Brexit Will Affect Treaty Dispute Resolution (Part 2)
The EU Arbitration Convention is currently used, with great effect, to improve how treaty disputes are settled in the EU.
Luxembourg
12 Sep 2017
6
Five Myths About The 183-Day Rule
As a global mobility tax advisor I often hear comments like I am not taxable in country A as long as I stay for fewer than 183 days. Another common one is I am being paid from Country A, so I am not taxable in Country B.
Luxembourg
8 Sep 2017
7
How Brexit Will Affect Treaty Dispute Resolution (Part 1)
Britain's exit from the EU means that the benefits of the EU Arbitration Convention will no longer be available to tax treaty disputes between the UK the EU. The EU Arbitration Convention is considered...
European Union
31 Aug 2017
8
Beneficial Ownership And The Principal Purpose Test In Luxembourg
The principle of beneficial ownership is nothing new (first appearing in the 1977 OECD Model Tax Convention)1 but, 40 years later, it is still relevant.
Luxembourg
11 Aug 2017
9
Insurers, Private Bankers: Will Beps Affect Your Permanent Establishment Risk?
Financial sector professionals learned long ago that Luxembourg's key geographic position offers a great place for growth. Life insurance and private banking industries have drawn on the Grand Duchy's local expertise ...
Luxembourg
18 Jul 2017
10
What Does Substance Really Mean For Alternative Investments?
Some may be under the impression that substance is a widely known tax concept and that there is not much to say.
Luxembourg
4 Jul 2017
11
Blockchain To Streamline Costly, Outdated Exchange Of Information Process
One of the many burdens for the financial industry, in terms of processes, is the responsibility of collating tax information and communicating it to the tax authorities.
Luxembourg
10 May 2017
12
Winds Of Change For Insurers: New Challenges In 2017
In recent months, insurers have been grappling with a number of tax developments that will deeply affect their business outlook.
Luxembourg
17 Jan 2017
13
Investmentsteuerreformgesetz (InvStRefG): Eine Reform Mit Weitreichenden Änderungen?
Das neue Investmentsteuerreformgesetz ist da. Mit seiner Verkündung im Bundesgesetzblatt ist es mit Wirkung ab 27. Juli 2016 in Kraft getreten.
Luxembourg
17 Aug 2016
14
Taxation Of Individuals
Progressive tax rates ranging from 0% to 42.8% apply to taxable income not exceeding €150,000 (€300,000 for couples taxed jointly).
Luxembourg
31 May 2016
15
Tax Fraud Related To Reclaim Of Danish Withholding Tax
Since August 2015 the Danish Tax Authorities have been investigating a possible tax fraud case related to the reclaiming of Danish WHT. Repayments of WHT on dividends based on the application of the respective Double Tax Treaty...
Denmark
12 May 2016
16
FATCA And CRS Alert Issue 2016-05 / Qualified Intermediary News Issue 2016-02
The IRS has posted revised Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) to its website.
Luxembourg
28 Apr 2016
17
Luxembourg Tax Alert 2016-07
During the ECOFIN meeting of 8 March 2016, a political agreement was reached on the draft non-public CbCR Directive.
Worldwide
21 Mar 2016
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