Showing 1 - 10 of 120 for "" with applied filters
11 March 2024 by
Luxembourg: Recent legal developments in Real Estate
08 March 2024 by
DSM Avocats à la Cour’s corporate video
02 February 2024 by
Brief release 01 - 2024 – International Tax Review
24 October 2023 by
Recent TP case: Economic rationality of some intra-group services
13 July 2023 by
On 3 March 2023, the European Data Protection Supervisor (hereafter, the “EDPS”) responded to the EU Commission’s consultation dated 10 January 2023 on the legislative proposal on VAT reporting obligations, assessing the potential impact on the right to personal data protection, within the package “VAT in the Digital Age”.
05 July 2023 by
Baker McKenzie Luxembourg is thrilled to announce the promotion of Olivier Dal Farra to Partner in our tax practice group, effecting from 1 July 2023.
05 July 2023 by
It is with immense pleasure that Baker McKenzie Luxembourg announces the promotion of two counsel in the Tax and Transfer Pricing Practice Group, effecting from 1 July 2023.
28 June 2023 by
On 9 June 2023, the Luxembourg tax authorities issued a long awaited circular1 ("Circular") on reverse hybrid provisions as set forth under Article 168quater of the Luxembourg Income Tax Law (LITL). The purpose of the Circular is to provide guidance on determining the net income and tax due by taxpayers falling under the scope of Article 168quater LITL, i.e., being reverse hybrids.
15 June 2023 by
On 28 March 2023, the government presented Bill of Law 8186 ("Bill"), which provides a set of amendments to the General Tax Law (Abgabenordnung, AO) dated 22 May 1931. Amongst others, the bill introduces new bilateral and multilateral advance pricing agreement procedures, together with the possibility to issue, withdraw or amend a tax assessment further to a mutual agreement procedure (MAP) or an arbitration decision.
08 June 2023 by
In the past few years, the Luxembourg tax authorities (LTA) have shown a growing interest in the examination of transfer pricing (TP) aspects of transactions carried out by multinational groups.