​As you may have heard, the OECD Common Reporting Standard (“CRS”) issued last year took a big step towards a global and coordinated approach to automatic disclosure of income earned by individuals and organisations. As a measure to counter tax evasion, it builds upon other legislations aimed at information sharing, such as FATCA and the EU Savings Directive.

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Alain Goebel

Partner

Tax advisory, Transfer Pricing

Thierry Lesage

Partner

Tax advisory, Tax Litigation, Financial Reporting and Accounting Standards

Jan Neugebauer

Partner

Tax advisory, Tax Litigation, FATCA - CRS - CbCR

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25/04/2019
Luxembourg 2019 budget law introducing new tax measures passed

Amongst the set of new tax measures, the law provides for the reduction of the corporate income tax rate and the optional application of the new interest limitation rules at the level of fiscal groups.

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