Luxembourg Tax News
Treaty between India and Luxembourg signed
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Reduction of corporate income tax and abolition of capital duty announced
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Treaty between Belgium and Luxembourg – Belgian ruling that income from real estate certificates classified as interest
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
Treaty between Luxembourg and Hong Kong submitted to Luxembourg parliament
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Treaty between Hong Kong and Luxembourg – gazetted by Hong Kong
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Indian Cabinet approves tax treaty with Luxembourg
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
OECD released discussion draft on transactional profit methods
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Protocol to treaty between Luxembourg and France enters into force
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Bill to implement various EU Directives adopted by Luxembourg parliament
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Protocol to treaty between Luxembourg and France ratified
Treaty between Qatar and Luxembourg initialled
Unify Your Processes
Simplify Compliance
Empower Your Team