The idea to tax the digital economy shifts slowly towards new taxation rights and new profit allocation rules that may affect more than just tech companies
On 9 October 2019, the OECD published a proposed unified approach to reform profit allocation rules (Pillar One of its working plan to address the tax challenges arising from the digitalisation of the digital economy)
On 3 July 2019, the ECJ published a judgment (C‑316/18 University of Cambridge v HMRC) clarifying whether input VAT relating to fees, paid by a not-for-profit educational establishment in the context of the investment of donations and endowments in a fund, may be deducted.
On 24 September 2019, the EU General Court upheld the Commission’s decision that Fiat received unlawful State aid from Luxembourg, and at the same time annulled the decision which had found the same with respect to Starbucks in the Netherlands
On 9 September 2019, the Luxembourg Finance Minister Pierre Gramegna and the United States (“U.S.”) Ambassador to Luxembourg exchanged ratification instruments of the Protocol amending the Double Taxation Convention
On 9 September 2019, the Luxembourg Finance Minister Pierre Gramegna and the United States (“U.S.”) Ambassador to Luxembourg exchanged ratification instruments of the Protocol amending the Double Taxation Convention
On 8 August 2019, the Luxembourg government tabled Bill No 7465 (the "Bill") implementing Council Directive (EU) 2018/822 ("DAC 6") on mandatory disclosure obligations for intermediaries and taxpayers relating to certain cross-border arrangements.
On 8 April 2019, Luxembourg adopted two laws ("Brexit Laws") on measures to be taken in relation to the financial sector in the event of a hard Brexit, i.e., a withdrawal of the United Kingdom from the European Union in the absence of any negotiated agreement.
On 8 August 2019, the Luxembourg government filed Bill of law No 7465 (''DAC 6 Bill'') implementing the provisions of the Council Directive (EU) 2018/822 (the “Directive”), commonly called DAC 6
On 8 August 2019, the Luxembourg government filed Bill of law No 7465 (''DAC 6 Bill'') implementing the provisions of the Council Directive (EU) 2018/822 (the “Directive”), commonly called DAC 6
