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On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minim…
Lire plusA few months ago, the Irish Data Protection Commission imposed an administrative fine of EUR 225 million on WhatsApp Ireland Limited, declaring the co…
Lire plusThe countdown has started. As from 1 January 2022, the last anti-hybrid mismatch provision related to reverse hybrid rule will enter into force. Under…
Lire plusWhen submitted a request for a preliminary ruling, the Court of Justice of the European Union (CJEU) is expect to answer questions – not raise too man…
Lire plusL’intégration des économies et des marchés nationaux a connu une accélération marquée ces dernières années, mettant à l’épreuve le cadre fiscal …
Lire plusDespite the delay to Level II1 announced by the European Commission (“EC”) at the beginning of the summer 2021, the last few months have been bus…
Lire plusOn 22 October 2021, the European Supervisory Authorities or ESAs (EBA, EIOPA and ESMA) presented the European Commission with their Final Report…
Lire plusThe ongoing energy price crisis in the aftermath of COVID-19, which has curtailed industrial production and left consumers across Europe facing higher…
Lire plusRecently, an Advocate General’s opinion (the “Opinion”) on Finnish CJEU case C-342/20 (the “Case”) has been published.
Lire plusOn 8 October 2021, 136 out of 140 members of the OECD/G20 Inclusive Framework officially agreed on certain key parameters to reallocate some taxing ri…
Lire plusOur 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 adm…
Lire plusThe case concerned a Jersey-based company, Titanium Ltd (‘Titanium’), involved in real estate and asset management activities.
Lire plusThe French tax authorities made a request for exchange of information to the Luxembourg tax authorities aiming at the bene cial owners of the Lux…
Lire plusOn 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 d…
Lire plusIn its decision C-931/19 (“Titanium case”), the Court of Justice of the European Union (“CJEU”) ruled that a foreign company should not be considered …
Lire plusIn a judgment dated 2 September 2021 in Komstroy v Moldova (Case C-741/19), the Court of Justice of the European Union (“CJEU”) has hel…
Lire plusAt the end of 2020, the OECD aimed at addressing and coming to a successful conclusion on tax challenges arising from globalisation and the digitalisa…
Lire plusThe European Commission takes a hard line against online platforms, dual distribution and MFNs
Lire plusThe case concerned the arm’s length nature of a royalty paid by a Luxembourg operating company (LuxOpCo) to a Luxembourg partnership (LuxSCS) – a…
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