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BEFIT, towards a common corporate tax framework in the EU ?
Friday, 13 October 2023
BEFIT stands for “Business in Europe: Framework for Income Taxation” and is the object of a draft EU directive proposed by the European Commission on 12 September 2023 (the “Draft…
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BREAKING NEWS: The new tax treaty between Luxembourg and the United Kingdom enters into force
Tuesday, 10 October 2023
On 4 October 2023, the law of 18 September 2023 was officially published in the Memorial (the Luxembourg official gazette), so that the new tax treaty between Luxembourg and the…
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Cayman tax remains applicable under new Dutch-Belgian double taxation treaty
Monday, 28 August 2023
The interaction of the Belgian cayman tax with the various double taxation treaties concluded by Belgium has been the subject of discussion in practice for several years. The question now…
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Accounting reform in Luxembourg - Draft law submitted to parliament
Thursday, 17 August 2023
Luxembourg government launched the first step of a reform of the Luxembourg accounting legal framework. The main objective is to consolidate into one single law the Luxembourg accounting rules currently…
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New double taxation treaty between Belgium and the Netherlands - implications for individual investors
Monday, 17 July 2023
The double taxation treaty between Belgium and the Netherlands, signed on 21 June 2023, will result in certain changes for private investors. The main concerns are the impact on the…
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Cross-border telework in Luxembourg: ongoing developments
Monday, 10 July 2023
Under the EU social security Framework Agreement, Luxembourg cross-border workers may telework more often from their state of residence without impacting their applicable social security legislation (provided telework represents less…
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CBAM regulation adopted on 10 May 2023
Monday, 10 July 2023
On 10 May 2023, the Council of the European Union and the European Parliament adopted the new regulation (EU) 2023/956 establishing a carbon border adjustment mechanism (CBAM). CBAM is designed…
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Breaking - The new double taxation treaty between the Netherlands and Belgium
Friday, 30 June 2023
On 21 June Belgium and the Netherlands signed a new double tax treaty on income taxes. Unlike under the current treaty, the scope of this treaty will be limited to…
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Brazil’ legislator enacts new transfer pricing law
Friday, 30 June 2023
On 15 June 2023, Brazil published a new law establishing a transfer pricing framework that is aligned with the OECD Transfer Pricing Guidelines (“OECD TPG”). Reforming Brazil’s transfer pricing (“TP”)…
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Luxembourg tax authorities issue guidance on reverse hybrid rules
Tuesday, 20 June 2023
On 9 June 2023, the Luxembourg direct tax authority (Administration des contributions directes, the “ACD”) released a 3-page circular – L.I.R n°168quater/1 (“Circular”) in relation to the so-called reverse hybrid…
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