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Since 1 January 2021, new rules, including a free trade agreement(1), have governed the relationship between the European Union and the United Kingdom…
Lire plusThe ‘M-GmbH’ ruling of the European Court of Justice (‘ECJ’), issued on 15 April 2021, paves the way for a broader application of the VAT group than m…
Lire plusIn addressing the severe economic impact of the COVID-19 pandemic, the European legislator amended the existing Prospectus Regulation and introduced t…
Lire plusOn 19 March 2021, the Platform on Sustainable Finance (“PSF”) delivered its advice on transition financing requested by the Commission&…
Lire plusDAC7 extends the existing EU tax transparency rules to digital platforms. Broadly speaking, it requires platform operators to report information on in…
Lire plusOn 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called “DAC7”) to expand reporting obligat…
Lire plusThe EU legislative machine is in full swing. We have put together a one page timeline to help you anticipate and keep track of the evolution of draft …
Lire plusLuxembourg has an attractive IP regime offering an 80% tax exemption of net income and gains from qualifying IP assets.
Lire plusThe Administration de l’Enregistrement, des Domaines et de la TVA (the Luxembourg VAT authorities) confirmed in Circular n°807 that :  …
Lire plusToday, the EU Council updated the EU list of non-cooperative tax jurisdictions. The update is an important step as it directly impacts the scope of ap…
Lire plusAt the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020.&…
Lire plusOn 28 January 2021, the Luxembourg Parliament approved bill of law n°7547 implementing measures concerning the non-tax-deductibility of interest and r…
Lire plusYesterday, the draft law which introduces a measure denying under certain conditions the corporate income tax deduction of interest and royalty expens…
Lire plusOn 20 January 2021, the Court of Justice of the European Union (CJEU) gave its ruling in a case that raised the question of whether the provision of a…
Lire plusOn 8 January 2021, the Luxembourg tax authorities (LTA) issued highly anticipated guidance with respect to the application of article 168 bis of Luxem…
Lire plusIn December last year the European Commission published its much anticipated draft Digital Markets Act.
Lire plusIt is therefore important to review the VAT treatment of cross-border transactions with the UK. Below you will find a brief summary of the main change…
Lire plusOn 8 January 2021, the Luxembourg direct tax authorities issued the Circular n°168bis/1 which clarifies the provisions of article 168 bis of the Luxem…
Lire plusOn 8 January 2021, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the “Circular”) in order to provide guidance on the interpretatio…
Lire plusWith the end of the transition period as of 1 January 2021, the UK officially became a third country with respect to the EU, meaning that the EU VAT D…
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