Tax update: Budget Law 2016; case law on transfer pricing; temporary equalisation tax; and more


– Budget Law 2016 and other new tax measures
– Adoption of the FATCA Law enacting the US-Luxembourg IGA
– Bill of law No. 6858 on the automatic exchange of financial account information in the field of taxation
– Bill of law No. 6847 on the amendments to the EU Parent-Subsidiary Directive and other tax measures
– Circular Letter dated 2 October 2015 regarding the definition of institutional investors
– Case law on transfer pricing (Case No. 34190 dated 22 July 2015) 6 International news 7 Council approves transparency rules on cross-border tax rulings
– The European Commission takes the Grand-Duchy of Luxembourg before the Court of Justice of the European Union – VAT exemption regime applicable to independent groups of persons (Case C-275/15 dated 8 June 2015)
– Case law on the meaning of ‘supply of services’ – subscription contract for the supply of consulting services (Case C-163/14 dated 3 September 2015)
– Decree on the temporary equalisation tax
– Circular Letter on the definition of “car rental company” within the framework of the domestic investment tax credit provisions
– Double tax treaty network