Newsflashes

The Working Group on Tax Conventions and Related Questions (the “ Working Group”) of the Organisation for Economic Co-operation and Development (the “ OECD”), the subsidiary body of the OECD Committee on Fiscal Affairs in charge of the Model Tax Convention, has recently undertaken work to amend the

CONTEXT On 1 June 2021, public country by country reporting (“ CbCR”) has been proposed as an amendment to the Accounting Directive 2013/34/EU (the “Accounting Directive”) through the introduction of a proposed directive on the disclosure of income tax information by certain undertakings and

As previously detailed, inter alia, in our newsflash dated 19 March 2020 (as updated), the Luxembourg Government has once again found an agreement on the “exceptional measures” put in place with the Belgian, French and German Governments regarding the taxation of cross-border commuters normally

On 28 May 2021, ESMA published an updated version of the Questions & Answers (hereinafter the “ Q&A”) on the implementation of the Regulation (EU) 2016/1011 of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds

On 29 March 2021 and on 28 May 2021, ESMA updated its Questions and Answers (" Q&As") concerning investor protection and intermediaries topics under Directive 2014/65/EU of 15 May 2014 on markets in financial instruments (“ MiFID II”) and Regulation (EU) 600/2014 of 15 May 2014 on markets in

The European Commission has taken the opportunity in the post-pandemic context to publish a communication on 18 May 2021 in which it sets out its future projects in the field of taxation in the European Union. The communication contains both short and long-term measures that take into account not