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By Emilien LEBAS, Partner, Head of International Tax and Tax controversy dispute resolution leader Valentine PLATEAU, Manager, International Tax, KPMG Luxembourg
For about 15 years, tax has been a fast-paced area, and the tax environment in Luxembourg has therefore significantly evolved, especially recently.
On the one hand, this evolution is partly the result of initiatives taken by the European Union and the Organisation for Economic Co-operation and Development (OECD). The brand-new Pillar II law(1), which taxpayers and practitioners are currently trying to grasp, is a recent prime example of the increasing complexity of today’s tax-related problematics. Beyond simply...
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