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Mensuel de novembre 2024 - Droit / Emploi

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Tax controversy series: State of play of the Luxembourg tax environment and direction of travel
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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