Publications - Tax
Global Spotlight: |
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International Transfer Pricing 2012, now in its thirteenth edition, is an easy-to-use reference guide covering a range of transfer pricing issues in nearly 70 countries worldwide. It explains why it is vital for every company to have a coherent transfer pricing policy which is responsive to the rapidly changing markets in which they operate. The book not only shows why sound transfer pricing policies should be developed, but also why such policies need to be re-evaluated regularly. It offers practical advice on a subject where the right amount of effort can produce huge benefits in the form of a competitive and sustainable tax rate, and leave the company well positioned to defend against aggressive tax audits. |
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Paying Taxes, is an annual study from PwC, the World Bank and IFC, now in its seventh year. It measures the ease of paying taxes across 183 economies worldwide, covering both the cost of taxes and the administrative burden of tax compliance. Our Paying Taxes study demonstrates again that reform of tax systems around the world is continuing. Improving the tax system for businesses is high on the agenda for governments – but what were the most common reforms? |
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The world's taxes at a glance: rates and rules from 146 countries If you are responsible for managing taxes in a business which trades or operates across a number of different territories, you will recognise how much of a challenge it can be trying to keep on top of the corporate tax rates and rules in each of those countries, notwithstanding the fact that these frequently change. Worldwide tax summaries – Corporate taxes 2011/12 is a useful reference tool to help you manage taxes around the world. It offers quick access to information about corporate tax systems in 146 countries worldwide, in an easily digestible format. |
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PwC Luxembourg and its sponsors, "Confédération Luxembourgeoise du Commerce" (CLC) and the "Business Federation Luxembourg" (Fedil), are delighted to present you the first micro-economic study measuring the effective tax amount payed by companies in Luxembourg. |
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A clear understanding of your tax liability. |
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International Transfer Pricing 2011, now in its 12th edition, is an easy-to-use reference guide covering a range of transfer pricing issues in over 60 countries worldwide.It explains why it is vital for every company to have a coherent transfer pricing policy which is responsive to the rapidly changing markets in which they operate.The book not only shows why sound transfer pricing policies should be developed, but also why such policies need to be re-evaluated regularly. |
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This publication aims at presenting the tax optimisation for employers and for qualifying international employees. |
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Since 1 January 2010, EU-established businesses that have incurred VAT from other EU Member States no longer apply for a refund in the EU Member State whose VAT was incurred. Instead, these businesses apply for refunds electronically at their own local tax authorities. The local tax authorities will forward the refund requests to the relevant foreign (EU) Member States for processing. Another relevant change from 1 January 2010 is that in cases where EU established businesses apply for a refund of foreign EU VAT, interest is payable by the Member States of refund if they take too long to either process the request or pay the refund amount that the business is entitled to. This means a significant simplification with regard to the filing as well as, probably, an increase of the pace of processing the intra-EU VAT refund requests. |
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In light of the recent VAT package introduced in January 2010, the important legislative changes that have come into play will have major consequences for those companies purchasing or providing services within and outside of the EU. This 18th edition of A guide to VAT in the 27 EU Member States, Norway and Switzerland encompasses everything you need to know about VAT in Europe, and much more. Comprehensive and easy to use, it’s a VAT encyclopedia of over 1000 pages that goes beyond rules and legislation, offering a valuable resource that helps you to understand and interpret the changes. A guide to VAT in the 27 EU Member States, Norway and Switzerland is an indispensable guide for all tax, accounting and finance professionals. |
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Value Added Tax (VAT) is now the most common form of consumption tax system used around the world. This analysis covers VAT and equivalent sales tax systems implemented in 145 different countries. Although the principles of the tax are broadly the same everywhere, the rules can be enacted and implemented differently in different countries so that the compliance burden on business varies considerably. |
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‘Tax Restructuring in the EU’ provides practical insight and guidance on the European tax aspects of cross-border mergers, divisions and contributions following implementation of the EU Tax Merger Directive. |
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Luxembourg is increasingly seen as the "place to be" for businesses offering electronic services, broadcasting or telecommunication services in Europe. There are several compelling reasons for a business to consider setting-up in Luxembourg. Those revolve around Luxembourg's situation at the heart of Europe and its reputation for its accessible and business-friendly government. |
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Afin de renforcer l’attractivité du territoire national et d’encourager l’installation en France de cadres de haut niveau, un nouveau régime spécial d’imposition en faveur des impatriés a vu le jour |
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One year ago, the Luxembourg Standard Chart of Accounts (“PCN”) was adopted through the Grand Ducal Regulation of June 10th, 2009. Even though the Luxembourg PCN is not an entirely new idea as a draft regulation had already been circulated for comments back in 1999, this long-awaited achievement materialized by the publication of the PCN in the Luxembourg Official Gazette («Mémorial») on June 22nd, 2009 has given rise to keen interest and has raised multiple questions among practitioners, business undertakings or teachers. Such questions on the scope of the standard chart of accounts and on its related implementation measures become more frequent and abundant as the date of enforcement approaches. That is precisely why we thought that it would be useful to provide users with a dynamic and educational tool that would give them guidelines presented in multiple languages in the context of Luxembourg and of its economic players. |
Recent changes in the market and continuing consolidation in the investment management industry have brought the restructuring of investment fund ranges on top of the agenda of nearly all fund promoters. Today’s dominant topic are fund mergers aiming to minimise asset flight or drain. |
The aim of this booklet is to provide the most comprehensive source of basic information possible both for investors wishing to establish a holding company in the Grand Duchy of Luxembourg and for those already operating on the Luxembourg market who may wish to enlarge the scope of their activities. If you have questions about the latest edition of this publication, we will be pleased to have your request by email to pwc.publications@lu.pwc.com. |
In this survey, we have gathered 108 responses from medium to very large organisations in ten European countries, from industries associated with high invoice-volumes. We have found that about half of European companies with high invoice-volumes are in the process of implementing or have plans to implement e-Invoicing and e-Archiving in the next 12 months, while no fewer than one-third are already operating e-Invoicing. Companies that have done so are satisfied and over 70% have experienced increased efficiency, with more than 60% noting cost reductions. And yet, they are not fully exploiting the potential this might offer. |
