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Bill n° 7465 implementing Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross -border arrangements (the Bill) Bill n° 7465 implementing Council Directive (EU)
13 August 2019
http://www.allenovery.com/publications/en-g … isclosure-rules-for-intermediaries-dac6.aspx
Luxembourg Tax Update: MLI, Exchange of Information, Tax Treaty with France and 2019 Budget Bill Luxembourg Tax Update: MLI, Exchange of Information, Tax Treaty with France and 2019 Budget Bill
25 March 2019
http://www.allenovery.com/publications/en-g … Treaty-with-France-and-2019-Budget-Bill.aspx
Due Diligence of Luxembourg Target Companies Due Diligence of Luxembourg Target Companies
10 July 2014
http://www.allenovery.com/publications/en-g … iligence-of-Luxembourg-Target-Companies.aspx
On 8 July 2014, the European Union adopted an amendment to the Parent-Subsidiary Directive to avoid double non-taxation resulting from mismatches in the tax treatment of profit distributions between EU Member States, in particular in relation to hybrid financing arrangements.
09 July 2014
http://www.allenovery.com/publications/en-g … mended-to-neutralise-hybrid-mismatches-.aspx
On 10 April 2014, Luxembourg’s Minister of Finance submitted draft bill n° 6680 (the Bill) to parliament in order to amend the procedures for exchange of information upon demand.
23 April 2014
http://www.allenovery.com/publications/en-g … rg’s-exchange-of-information-procedures.aspx
Introduction of new tax incentives for intellectual property Introduction of new tax incentives for intellectual property
24 August 2017
http://www.allenovery.com/publications/en-g … ax-incentives-for-intellectual-property.aspx
Tax treatment of virtual currencies Tax treatment of virtual currencies
08 August 2018
http://www.allenovery.com/publications/en-g … ges/Tax-treatment-of-virtual-currencies.aspx
As recently announced, the French and Luxembourg governments are finalising a new double tax treaty between the two countries (the «DTT»).
22 March 2018
http://www.allenovery.com/publications/en-g … concluded-between-France-and-Luxembourg.aspx
On 14 July 2016, the Luxembourg Parliament approved bill of law n°6929 introducing a new type of Luxembourg investment fund: the reserved alternative investment fund (RAIF - or fonds d’investissement alternatif réservé, FIAR). The full enactment process is expected to be completed before month end.
14 July 2016
http://www.allenovery.com/publications/en-g … e-Alternative-Investment-Fund-landscape.aspx
Draft bill submitted to change Luxembourg’s exchange of information procedures Draft bill submitted to change Luxembourg’s exchange of information procedures
16 July 2014
http://www.allenovery.com/publications/en-g … rg-s-exchange-of-information-procedures.aspx


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