The EU Commission published a public consultation based on its initiative to introduce a common EU-wide system for withholding tax on dividend or interest payments, which includes a system for tax authorities to exchange...more
6/23/2022
/ Cross-Border ,
Cross-Border Transactions ,
Dividends ,
Double Taxation ,
EU ,
European Commission ,
Interest Payments ,
Investors ,
Member State ,
Public Consultations ,
Tax Authority ,
Tax Evasion ,
Tax Fraud ,
Tax Refunds ,
Withholding Tax
On 7 June 2022, a new Double Tax Treaty (the “DTT”) has been signed between Luxembourg and the United Kingdom (UK) to reflect the most recent OECD tax standard. An additional protocol will replace the tax treaty signed in...more
On March 31, 2022, the Luxembourg Administrative Court of Appeal ruled that, in order to determine the minimum acquisition value of a participation for the purposes of the Luxembourg parent-subsidiary exemption, the...more