The OECD has today asked global businesses to assess the mutual agreement procedure (MAP) for resolving tax treaty disputes in Austria, France, Germany, Italy . . .
EU law requires that a company be given the opportunity to challenge a tax information order issued to implement a tax exchange of information request on the grounds that the request lacks "forseeable relevance," Advocate . . .
The European Commission today published a non-confidential version of its decision to open a State aid investigation into whether a tax rulings granted by Luxembourg to Engie, formally known as GDF Suez . . .
The Luxembourg government on December 27 published new tax guidance for intragroup financing transactions. The guidance . . .
The US intends to release tax guidance on country-by-country reporting for MNEs that addresses reporting for LLCs in US groups and for tiered partnerships, officials said at a December 15-16 tax conference. Officials also discussed just-released final regs on outbound transfers of goodwill, US tax treaty negotiations, and the pending EU State aid. . .
See: BBC News.
Dr. Paloma Schwarz Martínez, University of Luxembourg, discusses a new bill under consideration by Parliament that would incorporate some of the BEPS transfer pricing changes into Luxembourg law . . .
The text of the Luxembourg-Ukraine tax treaty protocol, signed September 30, has been released by Luxembourg's tax administration. The treaty, which would amend the countries' 1997 tax treaty, provides for a reduction in the . . .
Luxembourg and Ukraine have signed a protocol to their 1997 tax treaty, Ukraine's Ministry of Finance announced . . .
The European Commission today made it clear that it is not bowing to political pressure to halt its investigation into EU states that grant private tax deals to multinationals, announcing a probe into Luxembourg tax rulings granted to French energy company Engie, formally . . .
See: Irish Times.
The US Treasury Department today announced that the US and Luxembourg, during negotiations for new protocol to their 2000 tax treaty, have agreed to provisions to address tax avoidance through triangular and exempt permanent . . .
The European Commission on June 7 published the non-confidential version of its decision to open a State aid investigation into whether a tax ruling granted by Luxembourg to McDonald's may have granted . . .
The EU Commission on June 3 released a working paper identifying several categories of Member State transfer pricing rulings that raise potential State aid concerns because they sanction profit allocations. . .