Luxembourg
EU Parliament adopts controversial report on tax avoidance and evasion
Davide Anghileri of the University of Lausanne, Switzerland, writes that the EU Parliament endorsed a report March 26 that calls out seven member states for their role in facilitating aggressive tax planning and recommends countermeasures against the US should it fail to provide FATCA reciprocity . . .
Luxembourg, Cyprus tax treaty published
Luxembourg’s tax administration has released on its website the text of a tax treaty and protocol signed by the Luxembourg. . .
Luxembourg, Cyprus sign tax treaty
Luxembourg and Cyprus have signed a tax treaty, Luxembourg’s Ministry of Finance announced today. The agreement. . .
Luxembourg transfer pricing bill would adopt some BEPS changes
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 . . .
OECD releases 28 comments to draft on tax treaty residence of pension funds
The OECD on April 6 released public comments to a discussion draft intended to clarify the tax treaty residence of pension funds. The discussion draft, part of follow-up work . . .
Twenty nations’ tax laws may aid multinational profit shifting, OECD report says
Twenty countries have tax laws that may be considered harmful preferential regimes, facilitating tax avoidance by multinationals and reducing the tax base of other countries, an OECD report released Monday revealed. The review, conducted by the OECD Forum on Harmful Tax Practices (FHTP), assessed countries’ tax laws against . . . .