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Op 20 december 2018 heeft de staatssecretaris van Financiën een besluit gepubliceerd waarin onder meer nieuw beleid is opgenomen inzake de zorgvrijstelling vennootschapsbelasting (Besluit).
On 14 February 2019, the Luxembourg Parliament adopted the law ratifying the OECD Multilateral Convention to implement tax treaty related measures to prevent BEPS, better known as the ‘multilateral instrument’ (MLI). The vote confirms the limited opt-ins indicated by Luxembourg last year when signing the MLI.