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10 August 2020 / news

DAC6 and Some of Its Inconsistencies — A Call to the Legislature

In this article, the author examines the legal uncertainty in Luxembourg’s implementation of the EU’s sixth directive on administrative cooperation.

Gavel and calculator - TNI article KLETA

In this article published by Tax Notes International, Anne Kléthi explains the application of DAC6 which began early July.



Further guidance from the ECJ on VAT exemption for the management of special investment funds

Further guidance from the ECJ on VAT exemption

The ‘management of special investment funds’ may under certain conditions also encompass tax-compliance services. read more
VAT fixed establishment non-existing without staff

VAT fixed establishment non-existing without staff

The ECJ ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. read more
Holding Regimes in a New Era - 2021 edition

Holding Regimes in a New Era - 2021 edition

We are pleased to present you the 2021 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects. read more