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News & Analysis

VAT liability of online platforms

10 March 2023 by Arendt & Medernach - Luxembourg

THE CJEU CONFIRMED THE LAWFULNESS OF THE LIABILITY OF ONLINE PLATFORMS TO COLLECT VAT ON TOTAL AMOUNTS DUE ON ELECTRONIC SERVICES IN THE RECENT FENIX CASE (C-695/20, 28 FEBRUARY 2023).
News & Analysis

Ireland | Chambers 2023 Global Practice Guide on Investment Funds

08 March 2023 by Walkers - Ireland

Ireland | Chambers 2023 Global Practice Guide on Investment Funds
News & Analysis

The Profit Test as part of Intragroup Services

06 March 2023 by Carlos Vargas Alencastre - TPC Group - Peru

The Profit Test is a requirement incorporated into Peruvian regulations through Legislative Decree No. 1312, published on December 31, 2016, and effective from January 1, 2017, establishing that, as a necessary condition for the deduction of the cost or expense generated in related company transactions, certain criteria forming part of the so-called "Profit Test" must be complied with.
News & Analysis

Transfer Pricing in Peru

06 March 2023 by Carlos Vargas Alencastre - TPC Group - Peru

To be constantly updated with the changes related to Transfer Pricing is essential due to its importance for local and multinational groups according to the provisions of the Income Tax Law.
News & Analysis

European Union publication of the new list of non-cooperative jurisdictions – tax implications in Luxembourg

02 March 2023 by DSM Avocats à la Cour - Luxembourg

The European Union (the "EU") list of non-cooperative jurisdictions for tax purposes was updated by the Council of the European Union which added the British Virgin Islands (the "BVI"), Costa Rica, the Marshall Islands and Russia on 14 February 2023 (the "EU Blacklist").
News & Analysis

European Union publication of the new list of non-cooperative jurisdictions – tax implications in Luxembourg

02 March 2023 by DSM Avocats à la Cour - Luxembourg

The European Union (the "EU") list of non-cooperative jurisdictions for tax purposes was updated by the Council of the European Union which added the British Virgin Islands (the "BVI"), Costa Rica, the Marshall Islands and Russia on 14 February 2023 (the "EU Blacklist").
News & Analysis

Ireland | Chambers 2023 Global Practice Guide on Securitisation

21 February 2023 by Walkers - Ireland

Ireland | Chambers 2023 Global Practice Guide on Securitisation
News & Analysis

Luxembourg Bills on Public Country-by-Country Reporting and New Luxembourg-United Kingdom Double Tax Treaty

15 February 2023 by KPMG - Luxembourg

Luxembourg Bills on Public Country-by-Country Reporting and New Luxembourg-United Kingdom Double Tax Treaty
News & Analysis

Marketing fees charged to Collective Investment Undertakings in Portugal

15 February 2023 by PLMJ - Portugal

The recent decision of the Court of Justice of the European Union (‘CJEU’) in case C-656/211, challenges the Stamp Tax liability applicable to marketing fees (and management fees including marketing services) paid by collective investment undertakings to management companies or financial entities (e.g., banks, credit institutions, etc.).
News & Analysis

Tax Panorama of Virtual Assets in Mexico

10 February 2023 by Galicia Abogados - Federico Scheffler and Aaron Schabes

For the past 10 years, virtual assets have positioned in the spotlight of investors, regulatory agencies, and media outlets. This makes sense considering that the ecosystem of these assets is wide, highly dynamic, and very disruptive.
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