The EU Anti Tax Avoidance Directive ("ATAD 1") was published in July 2016. EU Member States have until 31 December 2018 to transpose ATAD 1 into their domestic laws.
Insurance TRG addresses unit of account, contract boundary, and coverage unit issues.
On 17 May 2018, the Luxembourg tax authority issued Circular I. Fort. N°47quarter ("the Circular") clarifying the modalities of the Net Worth Tax (NWT) reduction from 1 January 2017, further to the Law of 23 December 2016 amending § 8a VStG.
The Luxembourg Tax Authorities ("LTA") issued new disclosure requirements on transfer pricing - as part of the 2017 tax returns - allowing the LTA to ascertain whether Luxembourg taxpayers are engaged in intercompany transactions.
The German Investment Tax Act 2018 (InvTA 2018 (InvStG 2018)) entered into effect on 1 January 2018. Almost half a year later, some rules are still unclear and even more complex than before.
The IFRS Interpretations Committee has concluded that a separate interest revenue line item that contains only interest income on assets that are measured at amortised cost or fair value through other comprehensive income (subject to the effect of applying hedge accounting to derivatives in designated hedge relationships) should be presented in the income statement.
Le compte à rebours final du RGPD
The GDPR final countdown
Youcef Damardji
Communications & Media Relations , PwC Luxembourg
Tel: +352 49 48 48 5821
Email
