An analysis by ATOZ Tax Advisers, Taxand Luxembourg
Our Luxembourg firm, ATOZ Tax Advisers, has analysed recent tax developments in Luxembourg and abroad in the August edition of its insights newsletter. The key highlights include:
Draft Law on Direct Tax Procedure.
Luxembourg-Germany Double Tax Treaty Protocol.
The Administrative Tribunal ruling on two cases concerning abusive tax practices.
Various EU corporate tax initiatives, including the “Unshell,” “SAFE,” “DEBRA,” and “BEFIT” Proposals.
The European Commission’s proposed FASTER Directive to simplify withholding tax refund procedures.
Two significant rulings made by the Court of Justice of the European Union.
Significant regulatory developments in Luxembourg and Europe made in the first half of 2023.
