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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

New EU directive aims to decrease the pay gap through transparency

13 April 2023 by KPMG - Luxembourg

New EU directive aims to decrease the pay gap through transparency
News & Analysis

Germany: Positive decision by the CJEU on the L-Case

11 April 2023 by KPMG - Luxembourg

Germany: Positive decision by the CJEU on the L-Case
News & Analysis

Parliament votes to reform Luxembourg arbitration law: what you need to know about the new law

23 March 2023 by Arendt & Medernach - Luxembourg

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).
News & Analysis

ELTIF 2.0 – a new era of long-term investments is about to start

21 March 2023 by Arendt & Medernach - Luxembourg

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.
News & Analysis

Luxembourg: Recent legal developments in Real Estate

16 March 2023 by DSM Avocats à la Cour - Luxembourg

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.
News & Analysis

Deloitte - Africa Regional Women in Tax interview (i)

15 March 2023 by Gloria Boye-doku

Interview with Gloria Boye-Doku, Africa Tax & Legal Partner, Global Employer Services (Ghana), Deloitte Africa
News & Analysis

Tax & Revenue Law Update

15 March 2023 by Shearn Delamore & Co - Malaysia

Tax Case Update — JT Broadway Sdn Bhd (“taxpayer”) v Director General of Customs (“Customs”) and the Customs Appeal Tribunal (“Tribunal”)
News & Analysis

New bill on Transfer Pricing multilateral procedures, administrative procedure and tax reclaims

14 March 2023 by KPMG - Luxembourg

New bill on Transfer Pricing multilateral procedures, administrative procedure and tax reclaims
News & Analysis

Luxembourg Competition Authority breaks boundaries and joins EU merger control request

13 March 2023 by Arendt & Medernach - Luxembourg

THE LUXEMBOURG COMPETITION AUTHORITY HAS RAISED THE BAR FOR MERGER CONTROL BY JOINING A REFERRAL REQUEST UNDER ARTICLE 22 OF THE EU MERGER REGULATION.
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