Luxembourg

Amazon/Luxembourg: preliminary decision published

On 16 January 2015, the European Commission published a non-confidential version of a decision taken on 7 October 2014 to open an in-depth investigation into transfer pricing arrangements on corporate taxation of Amazon in Luxembourg. The EU Commission’s preliminary view...

Luxembourg: New Year, New Rules….

Summary Article 29a of the General Tax Code on the Advance Tax Rulings and Advance Ruling Committee entered into force on 1 January 2015 in Luxembourg; Luxembourg endorsed the EU Commission’s plan to present a draft directive on mandatory automatic...