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Entry into force On 19 January 2024, the Grand Duchy of Luxembourg and the Republic of Colombia have signed a convention for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance (the “ DTT”). The ratification of the DTT is

Background As a reminder, on 19 June 2023, the European Commission released a proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (“ FASTER Proposal”) laying down rules on the issuance of a digital tax residence certificate by EU Member States and the procedure to

On 20 February 2024, the European Council updated the list of non-cooperative jurisdictions for tax purposes. This list was previously updated on 17 October 2023 (please refer to our newsletters here for more details). The main change from the previous version is the withdrawal of the Bahamas

Background On 22 December 2021, the European Commission released a legislative proposal for a Council Directive (“ Draft Directive” or “ Draft ATAD 3”) laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU on administrative cooperation in the

Entry into force The income and capital double tax treaty between Cape Verde and Luxembourg was signed on 13 January 2022 (“ DTT”). On 21 June 2023, the Luxembourg Government Council approved the ratification of the DTT. The DTT will enter into force as from 1 January of the year following the

In the opinion delivered on 4 May 2023 regarding cases (i) Engie Global LNG Holding (the “ Engie Group”) and Others v Commission (C-454/21 P) and (ii) Luxembourg v Commission (C-451/21 P), the Advocate General Kokott considers that Luxembourg, through tax rulings, did not grant State aid to the