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Searching Content by Oliver R. Hoor ordered by Published Date Descending.
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1
Luxembourg Implementation Of The EU Directive Setting New Transparency Rules For Intermediaries
On 8 August 2019, a draft law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable
Luxembourg
19 Aug 2019
2
Luxembourg Starts The Implementation Of ATAD 2
On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164
Luxembourg
19 Aug 2019
3
Transfer Pricing In Luxembourg 3.0 – The Emerging Relevance Of Tax Audits And Recent Luxembourg Case Law
Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly less on tax rulings
Luxembourg
29 Apr 2019
4
Corporate Tax Reform 2019 – Part II
On 5 March 2019, the 2019 budget draft law was presented to Parliament.
Luxembourg
19 Mar 2019
5
VAT Circular N°790 Dated 18 January 2019 – Fair Market Value And VAT
The Luxembourg VAT Authorities released Circular n°790 in which they have provided some clarifications on the taxable basis to be considered in transactions involving related parties.
Luxembourg
18 Mar 2019
6
Law Implementing ATAD Enters Into Force
The law of 21 December 2018 implements the EU Anti-Tax Avoidance Directive ("ATAD"), the aim of ATAD being to implement the BEPS (Base Erosion and Profit Shifting) ...
Luxembourg
18 Mar 2019
7
CJEU Decides In Danish Cases Relating To Beneficial Ownership
On 26 February 2019, the Court of Justice of the European Union ("CJEU") issued its decisions in six cases which deal with the interpretation of the Parent-Subsidiary Directive ("PSD") and the Interest & Royalties Directive ("IRD", together the "Directives").
Luxembourg
12 Mar 2019
8
General Court Annuls The Decision Of The EU Commission On The Belgian Excess Profit Regime
Since June 2013, the EU Commission has been investigating the tax ruling practices of several EU Member States with a view to detect potential State aid concerns.
European Union
5 Mar 2019
9
New IP Regime To Be Introduced In 2018 (August 2017)
On 4 August 2017, the text of the draft law introducing the new Luxembourg BEPS-compliant Intellectual Property (IP) regime was released.
Luxembourg
16 Jan 2019
10
Luxembourg Signs MLI To Implement Tax Treaty Related BEPS Measures
On 7 June 2017, at the official signing ceremony, Luxembourg signed the Multilateral Instrument aiming to implement the tax treaty-related measures deriving from the OECD Base Erosion and Profit Shifting Project.
Luxembourg
14 Jan 2019
11
The End Of Hybrid Mismatches: EU Finance Ministers Reach An Agreement On ATAD 2
Structures involving double non-taxation are being restricted. The EU will extend restrictions applying in case of mismatch situations from pure EU-to-EU hybrids to EU-to-non-EU hybrids.
European Union
10 Jan 2019
12
Luxembourg Tax Authorities Release New Guidelines For Intra-Group Financing Activities
On 27 December 2016, the Luxembourg tax authorities released a new circular (the Circular) on the tax treatment of intra-group financing activities.
Luxembourg
8 Jan 2019
13
Luxembourg Implements The Anti-Tax Avoidance Directive (ATAD)
Yesterday, the Luxembourg draft law implementing the EU Anti-Tax Avoidance Directive ("ATAD") was passed by the Parliament.
Luxembourg
28 Dec 2018
14
New IP Regime Passed By The Parliament
As the former IP regime, the new regime applies to all Luxembourg taxpayers.
Luxembourg
28 Dec 2018
15
Change To The Tax Treatment Of US Branch Structures Under US-Luxembourg Tax Treaty
On 22 June 2016, a draft law was submitted to the Luxembourg Parliament anticipating an upcoming amendment to the US-Luxembourg double tax treaty (DTT).
Luxembourg
21 Dec 2018
16
The Santander Autogrill Case: The End Of Round 1
Simply put, at present we have an EU legal framework that identifies any distinction in a tax system as being potentially illegal state aid.
Luxembourg
20 Dec 2018
17
Post-Truth In Tax Matters: Considerations Regarding A Recent Eurodad Report
On 7 December 2016, the European Network on Debt and Development (Eurodad) released a report entitled "Survival of the Richest: Europe's role in supporting an unjust global tax system 2016" which was produced by NGOs in countries across Europe.
Luxembourg
19 Dec 2018
18
Principes de l'OCDE en matière de prix de transfert | Nouvelles lignes directrices sur l'allocation des risques
Les Principes de l'OCDE fournissent de nouvelles lignes directrices pour l'allocation des risques : cependant, le cadre de l'analyse des risques ajoute une couche de complexité à l'analyse des prix de transfert.
Luxembourg
19 Dec 2018
19
Le nouveau régime PI luxembourgeois | Opportunités pour l'ère post-BEPS
Le nouveau régime luxembourgeois de propriété intellectuelle a été introduit par un projet de loi récemment publié.
Luxembourg
19 Dec 2018
20
Nouvelle circulaire en matière de Prix de Transfert | Le nouveau régime luxembourgeois applicable aux sociétés de financement
Le 27 décembre 2016, l'administration des contributions directes («l'ACD ») a émis une nouvelle circulaire sur le traitement fiscal des sociétés réalisant des activités de financement intra-groupe (la « Circulaire »).
Luxembourg
19 Dec 2018
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