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Showing 381 - 390 of 400 for "Baker McKenzie" with applied filters

News & Analysis

Interactions between transfer pricing and customs rules further to the Hamamatsu case: a potential turmoil in Luxembourg?

04 May 2023 by Baker McKenzie - Luxembourg - Antonio A. Weffer, Antonio Merino

More than five years ago, the Court of Justice of the European Union ("CJEU") ruled in the Hamamatsu Photonics Deutschland GmbH (“Hamamatsu”) case that, according to the former EU customs legislation , a taxpayer cannot make ex post adjustments to customs value based on an intercompany agreement for goods under an advance pricing agreement (“APA”) concluded with the tax authorities.

News & Analysis

Luxembourg: New Bill of Law on simplification and modernization of certain procedural aspects in tax matters

13 April 2023 by Baker McKenzie - Luxembourg

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.
News & Analysis

Luxembourg: Baker McKenzie Luxembourg Appoints Two Counsels — Antonio Merino and Chiara Bardini

08 August 2025 by Baker McKenzie - Luxembourg

Baker McKenzie Luxembourg is pleased to announce two significant appointments within its market-leading Tax Practice Group, reinforcing its commitment to delivering top-tier expertise and fostering talent.
News & Analysis

Luxembourg: Clearer and broader tax framework announced for carried interest to attract fund managers

08 August 2025 by Baker McKenzie - Luxembourg

On 24 July 2025, Draft Bill No. 8590 was introduced before the Luxembourg Parliament. It proposes to clarify and broaden the tax treatment of carried interest in Luxembourg to make it more aligned with the alternative investment fund (AIF) industry trends.
News & Analysis

Venezuela: Baker McKenzie Venezuela advises Bardinet on strategic acquisition of Cacique Rum Brand from Diageo

01 August 2025 by Baker McKenzie - Venezuela

Baker McKenzie Venezuela is pleased to announce its role as legal counsel to Bardinet, S.A. in its successful acquisition of the renowned Cacique rum brand from Diageo plc. This strategic transaction marks a significant milestone in Bardinet's expansion into the Latin American market and reinforces its position as a leading global spirits company.
News & Analysis

Italy: Rodolfo Gherardo La Rosa joins Belluzzo International Partners to lead the Legal Corporate and M&A practice

03 July 2025 by Belluzzo International Partners - Italy

Belluzzo International Partners is pleased to announce the arrival of Avvocato Rodolfo Gherardo La Rosa as Equity Partner and Head of the newly established Legal Corporate and M&A practice, further expanding the firm’s integrated, multi-jurisdictional, and multidisciplinary professional offering.
News & Analysis

Luxembourg: VAT and director's fees — end of the story in Luxembourg?

17 March 2025 by Baker McKenzie

On 22 November 2024, the Luxembourg District Court (LDC) issued its decision on a pending case on director's fees
News & Analysis

Luxembourg: Key tax changes for companies in 2025

23 December 2024 by Baker McKenzie

To boost Luxembourg's attractiveness, the Luxembourg Parliament adopted two tax bills on 11 December 2024
News & Analysis

Baker McKenzie Luxembourg Unveils New Tax Controversy and Dispute Resolution Brochure

16 December 2024 by Baker McKenzie

Baker McKenzie Luxembourg is delighted to share our latest brochure recently released
News & Analysis

Bracewell welcomes new DC tax partner

09 July 2020 by Jon Moore

New addition has almost three decades of experience in the tax space
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