Luxembourg Tax News
Treaty between Luxembourg and Qatar – details
Protocol to treaty between Luxembourg and Netherlands signed
Protocol to treaty between Luxembourg and Denmark signed
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Protocol to treaty between Luxembourg and United States – details
Protocol to treaty between France and Luxembourg signed
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Protocol to treaty between Luxembourg and United States signed
Treaty between Liechtenstein and Luxembourg – negotiations planned
Treaty between Luxembourg and United Arab Emirates ratified
Bill on cross-border mergers, simplification of procedure for establishing a company and modification of its capital, adopted
European Commission refers Germany to ECJ over taxation of outbound dividends
Treaty between Hong Kong and Luxembourg enters into force
Parliament adopts 2009 tax plan for corporations and individuals
Treaty between Luxembourg and Hong Kong ratified
Bill to improve investment climate adopted
Treaty between Luxembourg and India – details
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Budget Bill for 2009 and Bill on new tax measures submitted to parliament – corporate tax
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
OECD released 2008 Model Tax Convention
Discussion draft on New Art. 7 of OECD Model – details
OECD Council approves 2008 Model Tax Convention
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Comments on draft contents of 2008 update to Model Tax Convention published
Treaty between Luxembourg and Barbados initialled
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