Our publications
BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Apr 16, 2024Release of Pillar One Amount B report
On 19 February 2024, the OECD/G20 Inclusive Framework (“ IF”) on BEPS released its report on Amount B of Pillar One intended to simplify transfer pricing aspects of baseline marketing and distribution activities, alleviate administrative burden, cut compliance costs, and enhance tax certainty
Apr 16, 2024ECON opinion on EC proposal for Transfer Pricing Directive
Urgent need to implement harmonized transfer pricing framework for the EU according to ECON On 22 February 2024, the Economic Monetary Affairs Committee (“ ECON”) of the European Parliament adopted its opinion on the European Commission’s (“ EC”) proposal for a Directive on transfer pricing (“ TP
Apr 16, 2024Update to the Commentary on Article 26 of the Model Tax Convention
On 19 February 2024, the OECD Council allowed an update to the Commentary 26 of the OECD Model, which relates to the exchange of information, more specifically to the question of administrative assistance. As a reminder, the exchange of information process was set up in 2009 in order to improve the
Jan 23, 2024Luxembourg tax authorities issued FAQ on new obligations of digital platform operator
Key takeaways The Luxembourg tax authority published a “frequently asked question” (“ FAQ”) on 7 December 2023 providing guidance on application of the new EU obligations of digital platform operators (Council Directive (EU) 2021/514) on administrative cooperation in the field of taxation
Jan 08, 2024Luxembourg Higher Administrative Court rules on debt/equity qualification of interest free loans for tax purposes
On 23 November 2023, the Luxembourg Higher Administrative Court handed down a decision regarding the tax qualification of an interest free loan (“ IFL”) granted by a parent company to a Luxembourg resident company. In the case at hand, a non-resident parent company granted its subsidiary, a
Jan 04, 2024European Council: Biannual update of the EU list of non-cooperative jurisdictions for tax purposes
On 17 October 2023, the European Council (the " Council") has updated the list of non-cooperative jurisdictions for tax purposes. Antigua and Barbuda, Belize and Seychelles have been added to the EU list of non-tax cooperatives jurisdictions. The EU List is published as an annex to the conclusions
Latest Articles & Books
Jan 16, 2024Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Nov 04, 2022Thomson Reuters Practical Law | Outsourcing: Luxembourg Overview
A Q&A guide to outsourcing in Luxembourg. This Q&A guide gives a high-level overview of legal and regulatory requirements on different types of outsourcing; commonly used legal structures; procurement processes; formalities required for transferring or leasing assets; data protection issues; supply
Oct 25, 2022Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Oct 20, 2021Thomson Reuters Practical Law | Regulation of State and Supplementary Pension Schemes in Luxembourg: overview
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Aug 05, 2020Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high level overview of the key practical issues including: state pensions; supplementary pensions; funding and solvency requirements; tax on pensions; business transfers; participation in pension schemes; and employer insolvency and overall
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