|
By Emilien LEBAS, Partner, Head of International Tax, Tax controversy dispute resolution leader Valentine PLATEAU, Manager, International Tax, KPMG Luxembourg
On 24 October 2025, the Luxembourg Administrative Tribunal (Tribunal Administratif, 24 Octobre 2025, n°52988) (the “Administrative Tribunal” or the “Tribunal”) assessed the merits of a request of exchange of information (“EOI”) in light on the foreseeable relevance criteria.
Summary of the case
In February 2025, the Belgian tax authorities submitted a request for EOI to their Luxembourg counterparts. Broadly, they asked to be provided with a copy of a specific copyright license agreement, the identity of any parties to that agreement who...
|