Eric Fort
Europe Guide 2024
Band 4 : Tax
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Articles, highlights and press releases
3 items provided by Arendt & Medernach
New law on payments to EU ‘black-list’ countries
The bill adds a paragraph to Article 168 of the Luxembourg income tax law (the “LITL”) extending non-tax-deductibility to interest and royalties due to a related party established in a country or territory appearing on the EU list of non-cooperative jurisdictions1 (the “EU list”).
Bill of law passed approving the Protocol to the Luxembourg-Russia Tax Treaty
At the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020. The Protocol reflects the new fiscal policy of the Russian Federation with regard to the levy of Russian withholding taxes, and provides for new rates
DAC7 extends the existing EU tax transparency rules to digital platforms. Broadly speaking, it requires platform operators to report information on income earned by sellers on their platforms, and Member States to automatically exchange this information. The objective is to enable local tax authorit
New law on payments to EU ‘black-list’ countries
The bill adds a paragraph to Article 168 of the Luxembourg income tax law (the “LITL”) extending non-tax-deductibility to interest and royalties due to a related party established in a country or territory appearing on the EU list of non-cooperative jurisdictions1 (the “EU list”).
Bill of law passed approving the Protocol to the Luxembourg-Russia Tax Treaty
At the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020. The Protocol reflects the new fiscal policy of the Russian Federation with regard to the levy of Russian withholding taxes, and provides for new rates
DAC7 extends the existing EU tax transparency rules to digital platforms. Broadly speaking, it requires platform operators to report information on income earned by sellers on their platforms, and Member States to automatically exchange this information. The objective is to enable local tax authorit