Showing 1421 - 1430 of 1680 for "United States" with applied filters
13 April 2023 by
On 28 March 2023, the government presented Bill of Law 8186 ("Bill"), which provides a set of amendments to the General Tax Law (Abgabenordnung, AO) dated 22 May 1931 and introduces new procedural aspects applicable to taxpayers.[1] The Bill also introduces new bilateral and multilateral advance pricing agreement procedures, together with the possibility to issue, withdraw or amend a tax assessment further to a mutual agreement procedure (MAP) or an arbitration decision. Lastly, the Bill proposes a transfer pricing (TP) documentation requirement for transactions between associated enterprises, while further details regarding the scope, exact content and magnitude will be unveiled soon in a coming grand ducal decree.
23 March 2023 by
ON 23 MARCH 2023 THE LUXEMBOURG PARLIAMENT VOTED TO REFORM AND MODERNISE LUXEMBOURG ARBITRATION LAW THROUGH CHANGES TO THE NEW CODE OF CIVIL PROCEDURE. THE NEW LAW WILL TAKE EFFECT AFTER IT IS PUBLISHED IN THE MÉMORIAL (LUXEMBOURG OFFICIAL JOURNAL).
21 March 2023 by
WITH PUBLICATION OF THE REGULATION AMENDING THE ELTIF REGULATION, A NEW ERA OF LONG-TERM INVESTMENTS, ELTIF 2.0, IS ABOUT TO START. THE REVISED ELTIF REGIME WILL APPLY FROM 10 JANUARY 2024. HOWEVER, ELTIF MANAGERS MAY OPT INTO THE NEW REGIME FROM 9 APRIL 2023 UNDER CERTAIN CONDITIONS.
16 March 2023 by
The Luxembourg legislator and administration have brought several legislative changes impacting the real estate industry in Luxembourg, and further legal initiatives have been announced in draft bills. The Luxembourg Constitutional Court also issued an important decision.
15 March 2023 by
Tax Case Update — JT Broadway Sdn Bhd (“taxpayer”) v Director General of Customs (“Customs”) and the Customs Appeal Tribunal (“Tribunal”)
14 March 2023 by
New bill on Transfer Pricing multilateral procedures, administrative procedure and tax reclaims
13 March 2023 by
THE LUXEMBOURG COMPETITION AUTHORITY HAS RAISED THE BAR FOR MERGER CONTROL BY JOINING A REFERRAL REQUEST UNDER ARTICLE 22 OF THE EU MERGER REGULATION.
06 March 2023 by
To be constantly updated with the changes related to Transfer Pricing is essential due to its importance for local and multinational groups according to the provisions of the Income Tax Law.
02 March 2023 by
The European Union (the "EU") list of non-cooperative jurisdictions for tax purposes was updated by the Council of the European Union which added the British Virgin Islands (the "BVI"), Costa Rica, the Marshall Islands and Russia on 14 February 2023 (the "EU Blacklist").
15 February 2023 by
Luxembourg Bills on Public Country-by-Country Reporting and New Luxembourg-United Kingdom Double Tax Treaty