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Commitments MasterCard and Visa accepted by European Commission

Commitments MasterCard and Visa accepted by European Commission
14/06/2019

The European Commission (the Commission) accepted commitments offered by MasterCard and Visa that would reduce inter-regional multilateral interchange fees by an average of 40% on 29 April 2019,

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Tax Dispute Resolution Mechanism: New Bill of Law

Tax Dispute Resolution Mechanism: New Bill of Law
11/06/2019

The Bill of Law 7431 ("Bill”) introduced by the Luxembourg government on 11 April 2019  implements the European Union (“EU”) Directive 2017/1852 dated 17 Octobe

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Luxembourg Rules on Exchange of Information upon Request: A New Chapter

Luxembourg Rules on Exchange of Information upon Request: A New Chapter
07/06/2019

On 14 March 2019, less than one month after the law of 25 November 2014 on exchange of information upon request (the “2014 Law”) was amended in order to bring it line with EU law, the Administrative Court of Luxembourg referred three interesting questions to the Court of Justice of the European Union (“CJEU”) in relation to the said law.

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Luxembourg Ratifies the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

Luxembourg Ratifies the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
06/06/2019

On 9 April 2019, Luxembourg deposited its instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or “MLI”).

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Corporate Tax Reform 2019 – Part 2

Corporate Tax Reform 2019 – Part 2
03/06/2019

On 25 April 2019, the law on the 2019 budget was passed by Luxembourg Parliament. The law mainly introduces the following corporate income tax measures effective retroactively as from 1 January 2019:

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Tax Challenges of the Digitalisation of the Economy – new OECD work programme

Tax Challenges of the Digitalisation of the Economy – new OECD work programme
03/06/2019

On 31 May 2019, the OECD published its programme of work for developing a solution to the tax challenges arising from the digitalisation of the economy (Programme of Work).

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Approval of the 2019 Budget Law

Approval of the 2019 Budget Law
31/05/2019

On 25 April 2019, the Chambre des Députés approved the Bill of Law 7450 as part of the draft Luxembourg budget for the 2019 financial year which will now become law (“Budget Law ”).

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Swiss Corporate Tax Reform approved to provide legal certainty

Swiss Corporate Tax Reform approved to provide legal certainty
21/05/2019

On 19 May 2019, the Swiss corporate tax reform package TRAF (Tax Reform and AHV Financing) was approved by referendum.

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Mr. David Maria

2019 Budget Law | Important Tax Measures Foreseen
20/05/2019

On 25 April 2019, the Luxembourg Parliament approved the budget law for 2019, which has been filed by the Luxembourg Government with the Luxembourg Parliament as bill n°7450 (the ‘2019 Budget Law’). The 2019 Budget Law will be applicable from 1 May 2019, with some provisions applicable from 1 January 2019.

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European Court of Justice Confirms the Validity of the CETA Dispute Resolution Mechanism

European Court of Justice Confirms the Validity of the CETA Dispute Resolution Mechanism
07/05/2019

On 30 April 2019, the ECJ confirmed that the investment court system (ICS) created by the free trade agreement between the EU and Canada (CETA) is in line with EU law. This decision paves the way for further ratifications of CETA by EU member states.

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