​Recently a set of BEPS related draft legislation/guidance has been published:

(i) On 21 June 2016, the Council of the European Union (“EU”) agreed on the draft Anti-Tax Avoidance Directive (“ATAD”);

(ii) On 22 June 2016 a bill of law regarding the adoption of a Protocol amending the US/Luxembourg double tax treaty (“Protocol”) was filed with the Luxembourg Parliament; and

(iii) On 29 June 2016, the OECD released new guidance on the implementation of the Country-by-Country (“CbC”) Reporting.

For your convenience, we have summarised hereafter the key elements of the ATAD, the Protocol and the guidance on CbC Reporting. Please click on the link below to read the full document.

Watch our 3 minutes video with the key points to keep in mind regarding BEPS:

Base Erosion and Profit Shifting (BEPS): key points to keep in mind - Video

Would you need any further information, please do not hesitate to contact our Tax team:Eric Fort,Alain Goebel,Thierry LesageandJan Neugebauer or your usual contact within the team. They are at your disposal to further guide you towards the right solution.

YOU MIGHT ALSO WANT TO DISCOVER

02/08/2018
Islamic Finance - Luxembourg’s nurturing ecosystem for ethical and responsible investment funds - Florence Stainier and Bishr Shiblaq

Florence Stainier and Bishr Shiblaq explore the upsurge of funds with a focus on socially responsible investment (SRI) and environmental, social and governance (ESG) in the last 10 years

Read More_
enhance
your
experience
unfortunately, you can not personnalize your browsing on this page

Would you like to configure your browsing experience at arendt.com?

Let us know your profile and favourite topics

You are

Banking and Financial Services

Fund Industry

Private Sector

Private Wealth

Public Sector