Our recent publications
Media Room
Media Room Filter
25/06/2026
ATOZ Reports
Form over substance: Why the Luxembourg Tribunal's share premium ruling cannot stand
- by Oliver R. Hoor, Marie Bentley
02/06/2026
ATOZ Reports
The Administrative Court of Luxembourg and the qualification of interest-free loans
- by Oliver R. Hoor
28/06/2024
ATOZ Reports
The use of corporate tax losses and the concept of abuse of law: The Administrative Court restores much needed legal certainty
- by Oliver R. Hoor, Marie Bentley
25/01/2024
ATOZ Reports
Administrative Court clarifies the tax treatment of an interest-free loan (IFL) and overturns the decision of the Tribunal
- by Oliver R. Hoor
07/08/2023
ATOZ Reports
Luxembourg Tribunal held that the Use of Corporate Tax Losses Amounts to Abuse of Law: What went wrong?
- by Oliver R. Hoor
03/03/2023
ATOZ Reports
Luxembourg Tribunal Classified an Interest-free Loan as a (Hidden) Capital Contribution: What Went Wrong?
- by Oliver R. Hoor
30/11/2020
ATOZ Reports
Non-application of the Parent Subsidiary Directive to companies incorporated in Gibraltar: Consequences for Luxembourg
- by Romain Tiffon, Steve Idrissou
04/11/2019