Tax Update — July 2014: new rules for exit tax on capital gains upon migration; the tax treaty network; and more

Arendt & Medernach has released the July edition of its Tax Update.


Luxembourg news 

  • New rules for exit tax on capital gains upon migration 
  • Ratification of the Convention on Mutual Administrative Assistance in Tax Matters 
  • Introduction of the new procedure for the exchange of information upon request 
  • Introduction of the new Mini-One Stop Shop regime 

International news 

  • Direct taxes — transfer of losses within groups and consortium — Case C-80/12 5
  • Indirect taxes — reduced VAT rate only applicable to printed books — Case C-219/13 5
  • Indirect taxes — does the use of a customer’s infrastructure create a fixed establishment for VAT purposes? — case C-605/12 5

Useful information 

  • Tax treaty network 
  • The European Union Commission adopts communication on transfer pricing 
  • Law of 2 April 2014 transposing directives 2009/133/EC, 2011/96/EU and 2013/13/EU 7
  • OECD Declaration on Automatic Exchange of Information in Tax Matters 
  • OECD / BEPS — comments on discussion draft on ‘Neutralise the effects of hybrid mismatch arrangements’

Click on the link below to read the Arendt & Medernach briefing.

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