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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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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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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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Ratification of the new tax treaty between Luxembourg and France

Ratification of the new tax treaty between Luxembourg and France
04/07/2019

Today, the Luxembourg parliament ratified the new double tax treaty signed on 20 March 2018 between Luxembourg and France, which will replace the current double tax treaty dated 1 April 1958.

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Luxembourg ratifies new France-Luxembourg double tax treaty

Luxembourg ratifies new France-Luxembourg double tax treaty
02/07/2019

Today, the draft law ratifying the double tax treaty ("DTT") signed with France on 20 March 2018 was passed by the Luxembourg Parliament (first parliamentary reading).

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Mr. David Maria

L'instauration d’un mécanisme de règlement des différends fiscaux bientôt en vigueur
19/06/2019

Le 11 avril 2019, M. Pierre Gramegna, Ministre des Finances, a déposé le projet de loi n°7431 à la chambre des Députés qui vise à transposer en droit national la Directive (UE) n°2017/1852 du Conseil du 10 octobre 2017 

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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 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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