Thought leadership from ATOZ experts



Upcoming FATCA - CRS Issues: What the Alternative Fund Industry Needs to Know

The world of alternative investment funds was not the primary target of the Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) norms. These…
- by Antoine Dupuis, Gilles Sturbois


Luxembourg implements ATAD II (hybrid mismatch rules): What will be the impact on Alternative Investments (Private Equity, Real Estate, …)?

On 8 August 2019, the Luxembourg legislator released the draft law implementing EU Directive 2017/952 of 29 May 2017 (the “Anti-Tax Avoidance Directive 2” or “ATAD 2”) which…
- by Oliver R. Hoor

ATOZ Video Podcast - DAC 6

ATOZ Video Podcast - What you need to know about DAC 6

In this Video Podcast, Romain Tiffon, ATOZ Tax Partner and Head of International and Corporate Tax explains what you need to know about DAC 6, a directive which requires EU…,
- by Romain Tiffon


Would rising interest rates lead to lower real estate prices in Luxembourg ?

The Federal Reserve (FED) has raised the federal funds rate eight times over the last two years. And even though the chairs of the FED and of the European Central Bank (ECB…
- by Christophe Darche


Transfer pricing in Luxembourg 3.0 – The emerging relevance of tax audits and recent Luxembourg case law

Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly…
- by Oliver R. Hoor

Haste makes waste

Haste makes waste: Why the European directive proposal for a digital sales tax should be thrown out

During the last ECOFIN meeting held on 6 November 2018, European Finance Ministers met to discuss the proposed directive for a digital sales tax (DST). The proposal would…
- by Keith O’Donnell


A pocket guide to DAC 6: The mandatory disclosure regime applicable to tax intermediaries

On 25 May 2018, the ECOFIN Council adopted the 6th Directive on Administrative Cooperation, commonly called DAC6, which requires so-called tax intermediaries to report…
- by Oliver R. Hoor


Exchange of information vs data protection: A brave new world of transparency

Automatic exchange of information (“AEoI”) was developed a decade ago as the new cure-all in the fight against tax fraud for developed countries’ tax administrations. In our…
- by Antoine Dupuis