Belgium
Luxembourg
Europe
EU scrutinizing Luxembourg tax rulings on intercompany convertible loans for state aid
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 . . .
Americas
US, Luxembourg agree to tax treaty changes to prevent double nontaxation
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 . . .
Europe
Africa
Europe
Austria
Multinationals asked to critique tax dispute resolution processes in Austria, France, Germany, Italy, Liechtenstein, Luxembourg, Sweden
The OECD has today asked global businesses to assess the mutual agreement procedure (MAP) for resolving tax treaty disputes in Austria, France, Germany, Italy . . .
Americas
US tax officials discuss coming country-by-country reporting guidance, treaties, other initiatives
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. . .
Europe
Americas
Europe
Carlo Fassbinder appointed Luxembourg Director of Taxation
Carlo Fassbinder is Luxembourg’s new Director of Taxation at the Ministry of Finance, Luxembourg’s Ministry of Finance today announced. Fassbinder was previously head of retail and corporate . . .
Europe
Luxembourg, Ukraine sign tax treaty protocol
Luxembourg and Ukraine have signed a protocol to their 1997 tax treaty, Ukraine’s Ministry of Finance announced . . .
Europe
Americas
EU Commission publishes decision to open McDonald’s state aid case on tax ruling
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 . . .
Europe
Europe
Europe
Europe
Europe
Europe
Europe
Europe
Europe
Europe
Europe
Europe
Europe
Luxembourg must allow court challenge to validity of French tax information exchange request, CJEU Advocate General says
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 . . .
Europe
Luxembourg tax guidance addresses intragroup financing, updates ruling procedure
The Luxembourg government on December 27 published new tax guidance for intragroup financing transactions. The guidance . . .
Europe
Europe
Europe
Europe
Europe
EU States must permit court challenge to tax information exchange request order, CJEU rules
EU states must allow a court challenge to the legality of an information order issued to implement a tax-related exchange of information request on the grounds that the request lacks “foreseeable relevance,” the Court of Justice. . .
Africa
Denmark
Europe
European Commission
Europe
Asia-Pacific
Singapore agrees to automatic exchange of tax information with Belgium and Luxembourg
Singapore has signed agreements with Belgium and Luxembourg for the automatic exchange of financial account information, the Inland Revenue Authority of Singapore (IRAS) announced . . .
