Sophie Balliet

Sophie Balliet

A&O Shearman

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Luxembourg tax administration issues guidance on the tax treatment and reporting obligations of reverse hybrid entities

On 9 June 2023, the Luxembourg tax administration (the LTA) issued circular L.I.R. n°168quater/1 (the Circular) providing long-awaited guidance on the application of article 168quater of the Luxembourg Income Tax Law (the...more

7/18/2023  /  Business Entities , Corporate Taxes , Income Taxes , International Tax Issues , Luxembourg , Tax Liability
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