ATOZ

Pillar Two Law To Be Amended To Incorporate OECD Guidance

ATOZ Insights - May 2024

Welcome Modifications Of The Minimum NWT And The Participation Exemption For Dividends And Clarifications On The Partial Liquidation In Case Of The Redemption Of Classes Of Shares

The Council Reached An Agreement (General Approach) On New Rules For Withholding Tax Procedures (FASTER)

Luxembourg Tax Administration Publishes FAQ On Pillar Two Transition Rules Regarding Deferred Tax Assets And Liabilities

The Bahamas, Belize, The Seychelles & The Turks And Caicos Islands Removed From The EU List Of Non-cooperative Tax Jurisdictions

Draft Law Introducing Measures For Reviving Building Construction Sector As From 2024 Presented To Parliament

Analysis Of The Last Provisions Introduced By The Government In The Law Transposing Pillar Two

New Protocol To The Luxembourg/Germany Double Tax Treaty Applicable As From 2024

Unconstitutionality Of The Minimum Net Wealth Tax Regime For Companies Holding Predominantly Financial Assets: Consequences