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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

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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

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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

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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

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22/11/2017

Are EU Institutions becoming the new supra-national tax authorities? PART II – Who’s got the powers?

As we saw in Part I of this series, we have to ask ourselves the right questions. Namely, “are EU institutions overstepping the legal bounds?” In this Part II, we explore…
- by Keith O’Donnell

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03/11/2017

The Money Survey: Perception vs Reality for Luxembourg Residents

The Money Survey: Perception vs Reality for Luxembourg Residents Last week we revealed the results of our "Money Survey" where we asked 1000 Luxembourg residents to give us…
- by Keith O’Donnell

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06/02/2017

Protecting “anti-abuse” laws from abuse: The irony of overzealous tax authorities

 A little bit of background     Over the course of the last few years, interest in the field of international taxation has grown steadily. The topic has found its way into…
- by Antoine Dupuis

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21/12/2016

The Santander Autogrill case: The end of round 1

What do a bank and a duty free shopping group have in common? Answer: they both invested abroad.  In itself, hardly noteworthy, but in this case, these 2 Spanish companies…
- by Keith O’Donnell, Oliver R. Hoor