Global Legal Insights Corporate Tax 2021: Luxembourg

James O’Neal, Jean-Dominique Morelli, and Inès Annioui-Schildknecht provide an overview of corporate tax work, key developments and the tax climate in Luxembourg.

Topics in the chapter include:

• Key developments stemming from the impact of the COVID-19 pandemic
• DAC6 updates
• Domestic laws and regulations changes
• Domestic cases and litigation with the majority relating to transfer pricing
• Tax treaty updates
• OECD and EU developments

This chapter first appeared in the Global Legal Insights: Corporate Tax 2021 guide, published Global Legal Group in August 2021.