BEPS-compliant IP box Bill put forward in August

The Government updated the Intellectual Property (IP) regime to comply with EU and international tax standards while preserving the country’s competitiveness. The new IP box Bill takes into account the “modified nexus” approach and, if enacted, will become effective in 2018. What stays the same? Eligible net income from qualifying …

Did You Know: Luxembourg signs the Multilateral BEPS Convention

Luxembourg has just signed the OECD-sponsored Multilateral Convention to implement tax treaty related measures to prevent BEPS. Therefore, the Grand-Duchy becomes one of the 68 countries in the first group of signatories to take this key step towards implementing the OECD/G20 BEPS Project. Once Luxembourg and its co-signatories go on …

First reactions to the new tax rules for intra-group financing

Luxembourg introduced new intra-group financing rules on 1 January 2017. While industry players have been caught off guard, they’re now analysing the new transfer pricing rules and how to implement them. Watch the interview of Loek de Preter, PwC Luxembourg Transfer Pricing Leader, commenting on how the market reacted and how to comply.

Luxembourg to sharpen tax rules for intra-group financing

Luxembourg announced on 27 December it would tighten its rules on intra-group financing. These new measures, entering into force on 1 January 2017, firm up the “arm’s length principle”. In other terms, financing between different units of the same company should be carried out as if they were unrelated firms. We interviewed …

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