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Searching Content indexed under Income Tax by Oliver R. Hoor ordered by Published Date Descending.
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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
2
Corporate Tax Reform 2019 – Part II
On 5 March 2019, the 2019 budget draft law was presented to Parliament.
Luxembourg
19 Mar 2019
3
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
4
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
5
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
6
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
7
New IP Regime Passed By The Parliament
As the former IP regime, the new regime applies to all Luxembourg taxpayers.
Luxembourg
28 Dec 2018
8
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
9
EU Commission Finds No Illegal State Aid In The McDonald's Case
On 19 September 2018, the EU Commission announced its decision in the McDonald's State Aid investigations. According to a press release the Commission has found that the non-taxation...
Worldwide
4 Dec 2018
10
Upcoming German Tax Law Changes Relevant To Real Estate Investments
On 1 August 2018, the German Ministry of Finance published the amended draft bill of the Annual Tax Act 2018 which will be subject to further discussions in the parliament in the coming months.
Luxembourg
4 Dec 2018
11
The German Federal Tax Court Limits German CFC Rules And Anti-Abuse Provisions To Wholly Artificial Arrangements
In a decision of the German Federal Tax Court (GFTC) from 13 June 2018 (Decision I R 94/15 published on 17 October 2018), the GFTC ruled, among other things, that the German rules ...
European Union
3 Dec 2018
12
A Pocket Guide To DAC 6: The Mandatory Disclosure Regime Applicable To Tax Intermediaries
On 25 May 2018, the ECOFIN Council adopted the 6th Directive on Administrative Cooperation, commonly called DAC6, which requires so-called tax intermediaries to report certain ...
European Union
30 Nov 2018
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