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ATAD Luxembourg Implementation: Interest Deduction Limitation

On 18 December 2018, the Luxembourg Parliament (Chambre des Députés) approved the draft law n°7318 (the "ATAD Draft Law"), which implements into domestic law the EU...

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ATAD Luxembourg Implementation: General Anti-Abuse Rule

On 18 December 2018, the Luxembourg Parliament (Chambre des Députés) approved the draft law n°7318 (the "ATAD Draft Law"), which implements into domestic law the EU...

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ATAD Luxembourg Implementation: Hybrid mismatches

On 18 December 2018, the Luxembourg Parliament (Chambre des Députés) approved the draft law n°7318 (the "ATAD Draft Law"), which implements into domestic law the EU...

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ATAD Luxembourg Implementation: Permanent establishment concept in a double tax treaty context

On 18 December 2018, the Luxembourg Parliament (Chambre des Députés) approved the draft law n°7318 (the "ATAD Draft Law"), which implements into domestic law the EU...

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ATAD Luxembourg Implementation: Exit taxation

On 18 December 2018, the Luxembourg Parliament (Chambre des Députés) approved the draft law n°7318 (the "ATAD Draft Law"), which implements into domestic law the EU...

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ATAD Luxembourg Implementation: What's Important ?

On 18 December 2018, the Luxembourg Parliament (Chambre des Députés) approved the draft law n°7318 (the "ATAD Draft Law"), which implements into domestic law the EU...

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ATAD, what's in it for Luxembourg?

Gérard Neiens, partner, and Pierre-Luc Wolff, associate, in the tax practice of Hogan Lovells Luxembourg, shared their views on the impact of the implementation of the Anti-Tax...

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An interesting development as regards VAT deduction rights on shareholding acquisitions

The European Court of Justice (the "Court") ruled already in the past (see for instance Larentia-Minerva and Marenave cases: C-108/14 and C-109/14) that deduction rights were to be given to ...

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New Luxembourg IP Regime 2018

Have you created, developed or improved inventions or copyrighted software since 31 December 2007 through research and development activities?

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The Berlioz Case

On the 16 May 2017, the Court of Justice of the European Union (the "ECJ") rendered its decision in the Berlioz case (C-682/15) in relation to administrative cooperation between European...

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