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.

Covid-19, data protection and the workplace

As Ireland comes to grips with the third wave of the pandemic and increased community transmission, employers are considering what further measures they can put in place to mitigate the COVID-19 risk for their workforce and customers.

Latest Briefings

What is Emotional Intelligence (EQ)?

Emotional Intelligence (EQ) is a set of emotional and social skills that influence how we perceive and express ourselves, develop and maintain relationships, manage changes and challenges, and use the information provided by emotions to make good decisions.

Ireland Update: Strategy on Remote Working Strives to Keep Up

Ireland’s Department of Trade, Enterprise and Employment (“Department”) recently published a strategy paper outlining its vision for remote working entitled “Making Remote Work – National Remote Work Strategy” (“Remote Working Strategy”). The Remote Working Strategy confirms the Government’s intention to legislate for employees to have a right to request remote working. While recognising the many […]

The Dangers of Joint Property

“How is your joint property held” is a question Shakespeare Martineau ask every client undertaking estate planning or making a will.

How offshore law firms have stepped up to the challenges of 2020

In this interview, excerpts of which originally appeared in Asian Legal Business, Ogier partner and head of ESG Funds in Hong Kong Kate Hodson discusses how offshore law firms have stepped up to meet this changing business landscape, the ramping up of regulations, and the growing momentum around ESG.

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