In a world of anti-BEPS initiatives and EU anti-tax avoidance measures, the international tax scene is rapidly changing. Whilst keeping pace with the new developments in international taxation, Luxembourg recently also went through a comprehensive reform of its national tax system. The result is a tsunami of new legal provisions, and more to come.
Please click on the link to see the table which aims to give an overview of the most relevant changes in the field of Luxembourg direct taxation, including the main measures taken in relation to exchange of information. The table not only provides the source of law but also points out what the practical impact of the particular measure is. The table however does not cover VAT and other indirect taxes.