Related briefings

Luxembourg: no interest and royalty deduction for EU non-cooperative tax jurisdictions

On 28 January 2021, the Luxembourg Parliament approved the new law, which disallows the tax deductibility of interest and royalties payable to related corporate entities located in the EU’s list of non-cooperative jurisdictions for tax purposes. The new law will enter into force on 1 March 2021 and apply to interest and royalties accruing as from that date.

Luxembourg tax authorities issue guidance on EU interest limitation rules

The first official guidance on the interest deduction limitation rules (″IDLR″) provided by Article 168bis of the Luxembourg Income Tax Law (″LITL″) was published in the tax circular (the ″Circular″) by the Director of Luxembourg Taxation, dated 8 January 20211.

Latest Briefings

Who should pay for fire safety building remediation costs?

In December 2020, we reported on the vote by the House of Lords on amendments to the Fire Safety Bill relating to the remediation costs associated with the replacement of the dangerous cladding panels and other fire safety defects. Both the Fire Safety Bill and the Building Safety Bill are anticipated to come into effect early this year.

‘Diversity is a given, Inclusion is a choice’ – actionable ideas

In our 3rd blog in the series, ‘Diversity is given, Inclusion is a choice’, Annelieke Jense and Frouke Horstmann provide practical ways based on their experience working with clients on how organisations can create a true inclusive culture by installing processes that mitigate unconscious biases.

Board evaluations – don’t waste a crisis

COVID-19 has affected every sector of our economy and an important element of the 2020 board evaluation will be identifying and reporting on how reactive and resilient the board has been throughout the pandemic.

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