Following decisions of the Court of Justice of the European Union and of the French Conseil d’Etat dealing with virtual currencies (e.g., bitcoin, ethereum), the director of the Luxembourg direct tax administration clarified...more
On 28 January 2016, the European Commission published the proposal for a so-called Anti-Tax Avoidance Directive. The Directive applies to all taxpayers which are subject to corporate tax in an EU Member State, including...more
3/24/2016
/ BEPS ,
Controlled Foreign Corporations ,
Court of Justice of the European Union (CJEU) ,
EBITDA ,
EU ,
EU Directive ,
European Commission ,
Exit Tax ,
GAAR ,
Luxembourg ,
OECD ,
Tax Avoidance