The Corporate Tax Planning Review – Third Edition – Luxembourg Chapter – Eric Fort, Jan Neugebauer, Philipp Jost

This volume contains 22 chapters, each devoted to a different country and each providing expert analysis by leading practitioners of the most important aspects of tax planning for multinational corporate groups in that country, with a particular focus on recent developments.

In this edition, our experts Eric Fort, Jan Neugebauer and Philipp Jost are the authors of the Luxembourg Chapter.

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Editors:

Jodi J Schwartz and Swift S O Edgar for the collection “The Law Reviews“

Table of contents

I        INTRODUCTION

II       LOCAL DEVELOPMENTS

i         Entity selection and business operations

ii       Common ownership: group structures and intercompany transactions

iii      Indirect taxes

iv      Other tax measures

III     INTERNATIONAL DEVELOPMENTS AND LOCAL RESPONSES

i         OECD-G20 BEPS initiative

ii       EU proposals on taxation of the digital economy

iii      Tax treaties and the multilateral instrument

iii      DAC 6

IV     RECENT CASES

i         Perceived abuses

ii       Recent successful tax-efficient transactions

V       OUTLOOK AND CONCLUSIONS