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Recent news

OECD’s plans for global minimum taxation: the next steps

The OECD seeks consensus by the end of 2020 on how to ensure all profits of multinational groups are subject to a (yet to be determined) worldwide minimum level of taxation. The proposals, if implemented, would have a major impact on the way multinationals are taxed, and would lead them to rethink how they structure their operations and how they organise intragroup cash flows. Stakeholders now have an opportunity to help shape the proposals during a written consultation open until 2 December 2019.

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Glass escalator - UK AIMFs and Brexit 17.10.2019

UK AIFMs may continue to manage Luxembourg AIFs after no-deal Brexit

The CSSF issued a press release to alternative investment managers authorised in accordance with AIFMD in the United Kingdom and managing Luxembourg AIFs. UK AIFMs shall provide the CSSF with certain documents if they intend to continue their activities in Luxembourg as third-country managers after a hard Brexit.

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clear-building-looking-up-blue-sky

Starbucks & Fiat cases: new EU framework to enforce arm’s length transfer pricing under State aid rules

On 24 September 2019, the EU General Court upheld the Commission’s decision that Fiat received unlawful State aid from Luxembourg, and at the same time annulled the decision which had found the same with respect to Starbucks in the Netherlands.

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buildings

Pre-2015 Luxembourg tax rulings to expire end of 2019