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Goodwin

Proposed Amendments to Pillar Two Law in Luxembourg

Goodwin on

On 12 June 2024, Luxembourg published a bill of law amending the law of 22 December 2023 (the Pillar Two Law[1]) implementing EU directive no. 2022/2523, largely known as the “EU Minimum Tax Directive” or “Pillar Two...more

Hogan Lovells

New Luxembourg country-by-country declaration obligations: What's important?

Hogan Lovells on

The law relating to country-by-country ("CbC") declaration obligations (the "Law") was published on 27 December 2016 and entered into force last week. The Law transposes EU Council Directive 2016/881 of 25 May 2016 (the...more

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