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New Rules for the Digital Economy (and other Economies too...)

New Rules for the Digital Economy (and other Economies too...)
11/10/2019

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

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OECD heading beyond the arm’s-length principle without ring-fencing the digital economy

OECD heading beyond the arm’s-length principle without ring-fencing the digital economy
10/10/2019

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)

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Input Vat on Fees Relating to the Investment of Donations and Endowments

Input Vat on Fees Relating to the Investment of Donations and Endowments
07/10/2019

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. 

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State aid update: EU General Court sets framework for the European Commission to enforce arm’s length transfer pricing under State aid rules

State aid update: EU General Court sets framework for the European Commission to enforce arm’s length transfer pricing under State aid rules
04/10/2019

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

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Entry into Force of the US | Luxembourg Double Tax Treaty

Entry into Force of the US | Luxembourg Double Tax Treaty
30/09/2019

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

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Entry into Force of the US | Luxembourg Double Tax Treaty

Entry into Force of the US | Luxembourg Double Tax Treaty
30/09/2019

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

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Luxembourg Tables DAC 6 Bill

Luxembourg Tables DAC 6 Bill
27/08/2019

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.

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Luxembourg Brexit Laws: 15 September 2019 final deadline for UK based managers to notify the CSSF

Luxembourg Brexit Laws: 15 September 2019 final deadline for UK based managers to notify the CSSF
22/08/2019

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.

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Disclosure of cross-border arrangements by intermediaries: DAC 6 implementation in Luxembourg

Disclosure of cross-border arrangements by intermediaries: DAC 6 implementation in Luxembourg
16/08/2019

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

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Disclosure of cross-border arrangements by intermediaries: DAC 6 implementation in Luxembourg

Disclosure of cross-border arrangements by intermediaries: DAC 6 implementation in Luxembourg
16/08/2019

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

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