Tag Archives: Luxembourg

World Tax Advisor 23 August 2019

World Tax Advisor 10 May 2019

World Tax Advisor 3 May 2019

World Tax Advisor 15 March 2019

World Tax Advisor 11 January 2019

The World Tax Advisor 11 January includes in particular:

  • France: Finance law for 2019 implements ATAD 1 measures, changes tax consolidation rules
  • Bermuda: Legislation on economic substance passed
  • China: Final IIT regulations revise draft rules
  • Colombia: Tax reform legislation includes progressive reduction in corporate income tax rate
  • European Union: Commission concludes state aid investigation of Gibraltar
  • Japan: Diet approves 2019 tax reform proposals
  • Luxembourg: Law implementing ATAD 1 published in official gazette
  • Netherlands: List of low tax jurisdictions published
  • Romania: Tax on financial assets of banks introduced
  • Saudi Arabia: Draft zakat regulations released for public comment
  • Sweden: New penalty introduced for FATCA/CRS reporting violations
  • Sweden: Server can be considered a permanent establishment
  • Uruguay: Requirments relating to free zones modified

 

World Tax Advisor 14 December 2018

The World Tax Advisor 14 December includes in particular:

  • News Luxembourg government coalition agreement includes CIT rate reduction, other tax measures
  • Brazil: Access to mutual agreement procedure expanded
  • Colombia: Guidance issued on procedure for filing CbC report
  • Costa Rica: New law makes broad changes to corporate tax rules, introduces VAT
  • Finland: Corporate income tax proposals would affect LLCs, group contribution regime
  • Malaysia: Social security coverage extended to foreign workers, including expatriates
  • Malta: Guidelines on tax treatment of distributed ledger technology assets issued

World Tax Advisor 17 August 2018

The World Tax Advisor 17 August 2018 includes in particular:

  • Curaçao’s preferential tax regimes revised to bring them in line with BEPS standards
  • Bangladesh: Finance Act 2018 contains new definition of PE/”business connection” concept eliminated
  • Kosovo: Proposed changes to corporate income tax law include new definition of PE
  • Luxembourg: Tax authorities clarify treatment of virtual currency
  • Peru: Master file and CbC reporting requirements clarified
  • Ukraine: Tax on distributed profits proposed to replace corporate income tax
  • Tax treaty round up
  • Global tax alerts

World Tax Advisor 11 May 2018 – Connecting you globally

The World Tax Advisor 11 May 2018 includes in particular:

  • Luxembourg parliament considering introduction of VAT group regime
  • Argentina: Decree clarifies VAT collection on services provided by nonresidents
  • Austria: Draft bill includes measures to transpose EU ATAD into domestic law
  • Caribbean and Bermuda countries: First CRS reports due in 2018 for non-early adopter jurisdictions
  • Costa Rica: Tax reform proposal would replace GST with VAT and tax capital income
  • Luxembourg: Tax authorities to examine transactions with jurisdictions on EU list of noncooperative countries
  • Panama: Transfer pricing information reporting form modified
  • United States: Administration delays tariffs on steel and aluminum
  • Global tax alerts

World Tax Advisor 27 April 2018 – Connecting you globally

The World Tax Advisor 27 April 2018 includes in particular:

  • New Luxembourg-France tax treaty aligned with 2017 OECD model
  • China: SAT updates guidance on interpretation of tax treaties
  • Cyprus: New tax treaty with the UK contains BEPS-related measures
  • Malaysia: Guidance issued on tax treatment of digital advertising provided by a nonresident
  • Nigeria: Voluntary disclosure regime extended
  • Puerto Rico: Draft tax reform bill includes reduction in corporate income tax rate
  • Sweden: Proposal to restrict deductions of interest expense revised