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Corporate tax


Mr. David Maria

Impôt minimum mondial : un bref état des lieux des dernières avancées
25/11/2021

 L’intégration des économies et des marchés nationaux a connu une accélération marquée ces dernières années, mettant à l’épreuve le cadre fiscal international conçu voilà plus d’un siècle

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New taxonomy-related disclosures RTS published

New taxonomy-related disclosures RTS published
27/10/2021

Despite the delay to Level II1 announced by the European Commission (“EC”) at the beginning of the summer 2021, the last few months have been busy for sustainable finance!

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Sustainable Finance update (asset management): Final Report on SFDR RTS regarding taxonomy-related disclosures

Sustainable Finance update (asset management): Final Report on SFDR RTS regarding taxonomy-related disclosures
26/10/2021

On 22 October 2021, the European Supervisory Authorities or ESAs (EBA, EIOPA and ESMA)  presented the European Commission with their Final Report on the draft Regulatory Technical Standards (RTS) regarding taxonomy-related pre-contractual

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Comparability of Investment Funds – another Finnish referral to the Court of Justice of the European Union – another positive signal

Comparability of Investment Funds – another Finnish referral to the Court of Justice of the European Union – another positive signal
22/10/2021

Recently, an Advocate General’s opinion (the “Opinion”) on Finnish CJEU case C-342/20 (the “Case”) has been published.

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Agreement on Pillar One and Pillar Two global tax reform

Agreement on Pillar One and Pillar Two global tax reform
12/10/2021

On 8 October 2021, 136 out of 140 members of the OECD/G20 Inclusive Framework officially agreed on certain key parameters to reallocate some taxing rights to market jurisdictions (“Pillar One”) and introduce a global minimum effective taxation (“Pillar Two”).

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The Arm’s Length Principle And Profit Participating Loans: First Decision By Luxembourg Courts - Tax Case Study

The Arm’s Length Principle And Profit Participating Loans: First Decision By Luxembourg Courts - Tax Case Study
24/09/2021

Our tax litigation team recently had the opportunity to assist a taxpayer in an appeal for the reversal of a decision issued by the Luxembourg tax administration (“LTA”) that considered that the interest on a profit participating loan (“PPL”) was excessive

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Mr. Bruno Gasparotto

Property companies holding real estate assets in Germany – state of play on the input VAT deduction right
17/09/2021

The case concerned a Jersey-based company, Titanium Ltd (‘Titanium’), involved in real estate and asset management activities.

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Direct taxation - AG Kokott opines on the ‘expected interest’-criterium (État luxembourgeois)

Direct taxation - AG Kokott opines on the ‘expected interest’-criterium (État luxembourgeois)
14/09/2021

The French tax authorities made a request for exchange of information to the Luxembourg tax authorities aiming at the bene cial owners of the Luxembourg-based company L

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Clarification on losses carry forward and social security deductions

Clarification on losses carry forward and social security deductions
10/09/2021

On 10 August 2021, the Luxembourg Tax Authorities issued a new circular I.C.C n° 31 clarifying the application of carried forward tax losses and the deductibility of social security contributions for municipal business tax purposes.

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Taxation of the Digital economy: What’s in the pipeline?

Taxation of the Digital economy: What’s in the pipeline?
02/08/2021

At the end of 2020, the OECD aimed at addressing and coming to a successful conclusion on tax challenges arising from globalisation and the digitalisation of the economy, especially on the global minimum tax by mid- 2021

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