Thought leadership from ATOZ experts
ATOZ Blog
11/04/2019
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
12/11/2018
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
15/10/2018
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
28/09/2018
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
24/07/2018
Transfer pricing in Luxembourg 2.0 – The new reporting obligations on controlled transactions
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
13/03/2018
Moscovici on Luxembourg’s Corporate Tax System: Tweeting out of context
We probably need to get used to politicians using Twitter as a communication channel, discussing highly complicated topics in a very simplified manner within a 140 character…
- by Oliver R. Hoor
15/02/2018
Anti-abuse legislation in an EU context: The 10 commandments of the European Court
Over the past few years, several EU Member States have implemented a variety of anti-abuse legislation – including anti-Directive/anti-Treaty shopping rules, controlled…
- by Oliver R. Hoor
22/11/2017
Are EU Institutions becoming the new supra-national tax authorities? Part I – What are the right powers?
Let’s start by taking a look at this statement from the official EU website:
“…the EU does not have a direct role in raising taxes or setting tax rates. The amount of tax…
- by Keith O’Donnell