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On 1 August 2024, the European Commission released a draft regulation to standardize multinational enterprises (“ MNEs”) income tax information for public Country-by-Country Reporting (“ CbCR”), as required by Directive 2013/34/EU. The proposal introduces a common template and electronic formats to

On 8 May 2024, the Luxembourg Lower Administrative Tribunal (the “ Tribunal”) (n° 47267) ruled on the tax qualification of interest-free loans (“ IFLs”) granted by a parent company to a Luxembourg subsidiary (the “ Company”) as well as the non-existence of a Malaysian permanent establishment (the “

Urgent need to implement harmonized transfer pricing framework for the EU according to ECON On 22 February 2024, the Economic Monetary Affairs Committee (“ ECON”) of the European Parliament adopted its opinion on the European Commission’s (“ EC”) proposal for a Directive on transfer pricing (“ TP

On 25 March 2024, the Luxembourg Tax Authorities (“ LTA”) published their first FAQ regarding the law of 22 December 2023 on the minimum effective taxation transposing Council Directive (EU) 2022/2523 of 15 December 2022 (the “ Pillar Two Law”). For further insights into the Pillar Two Law, please