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Tax Press Articles

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ITR
A closer look at tax assessments in Luxembourg

January 2021

In recent years, Luxembourg has recorded a continued increase in the number of claims filed by corporate taxpayers with respect to direct tax decisions issued by the Luxembourg tax authorities (LTA). Luxembourg’s declarative tax system and swift-paced framework for the assessment of tax returns makes the Grand Duchy’s tax audit process distinct from that of other countries.

AGEFI
The path to sustainable tax governance in Europe
January 2021

Tax became a focal point for European public opinion in the aftermath of the 2008 financial crisis. Since then, tax transparency towards tax administrations has grown continuously in the European Union. With the shift to sustainable economic growth now the main pillar of the European policy agenda, tax has become a part of corporate sustainability strategies.

ITR
Luxembourg: Mapping the EU’s path to sustainable tax governance
January 2021

Grégory Jullien of Deloitte Luxembourg looks at how tax policy is evolving to create a more transparent and sustainable environment for businesses in the EU.

PAPERJAM
La gestion de la donnée, un enjeu-clé
December 2020

Face à des enjeux réglementaires et fiscaux toujours plus contraignants, les entreprises doivent apprendre à gérer plus efficacement l'information et la production de rapports. Pour cela, il est nécessaire de mettre en place des processus de collecte, de traitement et de partage automatisés de données.

AGEFI
La Cour de justice confirme que les holdings «actives» peuvent déduire la TVA sur leurs «aborted deal costs»
December 2020

La déduction de la TVA par les sociétés holdings est un sujet à la fois complexe au regard de la jurisprudence de la Cour de justice de l’Union européenne (CJEU) et crucial pour les nombreuses sociétés de ce type établies au Luxembourg.

AGEFI
Cash pool leaders that are risk-takers enjoy more tax certainty
December 2020

Cash pooling has recently gained in popularity, as businesses seek to optimize their liquidity amidst the turmoil of the Covid-19 pandemic. Tax rules, however, continue to pose challenges for any treasurer looking to set up such an arrangement.

PAPERJAM
«Digitaliser le secteur Tax, une nécessité»
December 2020

La digitalisation est la croyance en un futur, un business model, une technologie. Pour s’assurer de son succès, accepter le changement et le risque et miser sur des investissements sur le long terme est nécessaire. Peu habitué au risque, le secteur doit toutefois se digitaliser.

AGEFI
Can technology help deal with the complex issue of double tax treaty application?

November 2020

Taxation must keep up with economic developments, including states’ tax laws and tax treaties, which are subject to regular adjustments.
 

AGEFI
Services et livraisons de biens au sein de l'Union européenne

November 2020

Acompter du 1er juillet 2021, les règles applicables au sein de l’Union européenne connaîtront un certain nombre de changements importants.
 

ITR
Luxembourg: EU VAT changes postponed until July 2021
October 2020

Initially scheduled for January 1 2021, EU changes to the VAT treatment of goods and services supplied to mainly non-taxable VAT persons has been postponed until July 1 2021 due to the global health crisis.

AGEFI
Changements TVA 2021(1) : Importations de biens et responsabilité des interfaces électroniques
September 2020

A partir du 1er juillet 2021, de nouvelles règles s’appliqueront au sein de l’Union européenne à un certain nombre d’opérations. Ces modifications devaient initialement intervenir au 1er janvier 2021 mais ont été retardées de six mois en raison de la crise sanitaire.
 

ITR
A closer look at investor tax reporting for Luxembourg AIFs
September 2020

A successful cross-border distribution of Luxembourg-based funds requires a thorough understanding of multiple tax compliance requirements across various countries and jurisdictions.
 

AGEFI
The new FATCA and CRS landscape: A higher level of compliance and controls
September 2020

For about 20 years now, the Organisation for Economic Co-operation and Development (OECD) has been promoting the exchange of information for tax purposes as an efficient way to tackle tax evasion and aggressive tax avoidance.
 

AGEFI
Revisiting transfer pricing for asset managers in the current economic environment"
September 2020

The COVID-19 pandemic has ushered in a new normal for both traditional and alternative asset managers.
 

ITR
UK announces post-Brexit customs tariff
August 2020

One of Brexit’s many impacts is the changes to the tax rules that will happen at the end of the transition period. This includes the movement of goods between the United Kingdom (UK) and the European Union (EU) becoming imports and exports for customs and VAT purposes.
 

ITR
Luxembourg: VAT and customs in a post-Brexit era
August 2020

There is provision in the Withdrawal Agreement for the transition period to be extended until December 31 2021 or even 2022, the UK government has been clear that it does not intend to request an extension.
 

ITR
Assessing the TP impact of the global IBOR transition
July 2020

The replacement of existing IBORs with alternative reference rates (ARRs) is one of the most complex regulatory transformation programmes in recent times, affecting financial firms, corporations and credit market participants with IBOR exposure alike.
 

ITR
Deloitte’s financial services guide: Confronting the new reality
July 2020

Deloitte’s global TP network is pleased to sponsor the 2020 edition of ITR’s special focus guide dedicated to the financial services sector.
 

AGEFI
End of the lockdown: Make it safe … from a tax and social security perspective too!
July 2020

In the face of the COVID-19 outbreak, businesses all around the world had to implement sound business continuity programs to continue operations despite the lockdown imposed by the relevant authorities.
 

AGEFI
Brexit (3) : Le Royaume-Uni annonce son tarif douanier post-Brexit : plus que des chiffres !
July 2020

Dans un précédent article («Implications en matière de TVA et de droits de douane : quid en 2021 ? qu’anticiper ?»), nous avions examiné quelles pourraient être les implications en matière de TVA et de droits de douane de l’éventuel accord à conclure entre l’Union européenne et le Royaume-Uni.
 

AGEFI
Déduction de la TVA par des sociétés holdings : de nouvelles précisions à confirmer par la Cour de justice
June 2020

La déduction de la TVA par les holdings est une question importante pour de nombreux acteurs de la place.
 

AGEFI
DAC6: What do financial institutions need to know about their clients’ tax affairs?
June 2020

DAC6 is the name commonly given to EU Directive 2018/822/EU of 25 May 2018 and refers to the most recent amendment to the EU directive on administrative cooperation in the field of taxation.
 

ITR
Evaluating the EU VAT Committee’s guidelines on “quick fixes”
April 2020

On January 1 2020, the “quick fixes” to the EU’s VAT regulations were transposed into Luxembourg law. These measures aim to simplify, clarify, and harmonise rules applicable to certain intra-Community supplies of goods.
 

AGEFI
Brexit (2) : Implications en matière de TVA et de droits de douane : quid en 2021 ? qu’anticiper ?"
April 2020

Dans un premier article, nous avons examiné la période de transition qui sera applicable, sauf improbable prolongation, jusqu’au 31 décembre 2020, les quelques règles prévues par l’accord de retrait et le régime spécial de l’Irlande du Nord. Dans cet article, nous envisageons ce que pourrait être l’après 2020 et quelques anticipations possibles.
 

ITR
TP article Transfer pricing in financial services: The outlook for 2020 and beyond
April 2020

Deloitte's financial services transfer pricing (FSTP) network provides an outlook on four key transfer pricing trends (TP) that may impact the financial services sector in 2020 and beyond.
 

ITR
OECD’s Chapter X: Three key areas of impact for Luxembourg
April 2020

On February 11 2020, the OECD released the new Chapter X of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
 

AGEFI
AGEFI: Lignes directrices du Comité TVA en matière de «quick-fixes» qu’il est difficile de simplifier
April 2020

Dans deux articles précédents, nous avions décrits et commentés les règles dites «quick-fixes» applicables depuis le 1er janvier 2020 à certaines opérations intra-communautaires sur biens et visant à simplifier et harmoniser le régime TVA.
 

AGEFI
The OECD’s Transfer Pricing Guidance on Financial Transactions: Three key implications for Luxembourg
March 2020

On 11 February 2020, the OECD released the report Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS: Actions 4, 8-10 (the Report).
 

AGEFI
DAC6 en pratique : «Houston, on a un problème !»
March 2020

Depuis son adoption en 2018, la directive UE 2018/822 prévoyant un échange automatique et obligatoire d'informations dans le domaine fiscal en rapport avec les dispositifs transfrontières devant faire l'objet d'une déclaration, fait beaucoup parler d’elle.
 

AGEFI
Brexit: Implications en matière de TVA et de droits de douane: que savons-nous?
February 2020

Les nombreux développements dans le processus du Brexit l’ont rendu difficile à suivre et à comprendre.
 

PAPERJAM
L'OECD s'attaque (enfin) aux transactions financières
February 2020

L’OCDE a publié mardi les lignes directrices applicables aux contribuables luxembourgeois – et internationaux dans le cadre des prix de transfert applicables aux transactions financières.
 

DELANO
The OECD is finally tackling FS transactions
February 2020

On 11 February, the OECD released its guidance on transfer pricing for financial transactions. The organization has been at the forefront of international cooperation in tax and transfer pricing matters for decades.
 

ITR
Luxembourg: Tax impact of the global IBOR transition
February 2020

Regulators globally are spearheading one of the most complex transformation programs in recent times, affecting both financial firms and corporations, under which existing interbank rates (IBR) gradually will transition to alternative risk-free rates (RFRs).

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