Transformation of the Luxembourg tax environment
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Description
This book provides a 360° view on the transformation of the Luxembourg tax environment. The practical guidance in this book will equally benefit tax advisers, practitioners and other professionals that have to deal with taxation.
With the transposition of the two Anti-Tax Avoidance Directives (“ATAD” and “ATAD 2”) and the implementation of other tax measures into Luxembourg tax law, the Grand-Duchy contributed to a level playing field in international taxation. ATAD and ATAD 2 resulted in the implementation of a number of anti-abuse provisions including:
Interest limitation rules
Controlled foreign company (“CFC”) rules
Hybrid mismatch rules
General Anti-abuse Rule (“GAAR”)
Exit tax rules
In addition, the Luxembourg legislator changed in 2019 the definition of permanent establishments (“PE”) and abolished the roll-over relief applicable to conversions of debt instruments into equity.
The Luxembourg transfer pricing regime applicable to companies performing financing activities has already been changed as from 2017, anticipating post-BEPS OECD transfer pricing guidance. Furthermore, as from 2018, the Luxembourg IP tax regime has been amended in order to comply with the modified-nexus approach that has been developed as part of the BEPS Project...
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