Tax Services

  • Share

Tax Library

Advisory library

Title Topic Type Date
Tax Memento Luxembourg 2015 The Luxembourg Tax Memento 2015 pocket-guide summarizes the main Luxembourg tax rates and taxation principles applicable for both corporate and individual taxpayers. Its small-size format makes it a very useful and practical tool for the daily use, providing at a glance high-level information on Luxembourg taxes. Brochure 20150626June 2015
Real estate funds: VAT exemption for fund management services VAT, GST & Other Sales Taxes - Luxembourg
The Advocate General of the Court of Justice considers in the "Fiscale Eenheid X" case that an entity set up by sevreal Dutch pension funds to invest in real estate properties could be considered as an investment fund for VAT and is capable to receive VAT exempt management services, he also considers that the concept of management services could include services related to the property such as searching tenants.
Tax alert 20150602June 2015
Tax Insights: Tax policy in developing economiesFrom doing business in developing countries to managing tax controversy risks worldwide, our latest edition examines emerging tax policies and trends.Tax Insights20150521May 2015
Managing tax transparency and reputation risk How can companies manage the reputational risks posed by the debate over who’s paying a “fair share” of taxes? We share six tactics. Brochure 20150518May 2015
Are you ready to apply for your 2014 VAT refund? Indirect Tax - Luxembourg
Foreign VAT incurred on expenses is often perceived as a cost directly impacting the organization’s profit.However, you may be able to recover VAT incurred in countries where you are not established or VAT registered, provided you comply with the rules.Planning ahead, understanding the detailed rules and applying them thoroughly can improve your organization’s chances of success in reclaiming VAT on your business expenses.
Tax alert 20150505May 2015
TVA et droits de douane dans le secteur de la logistique Indirect Tax - Luxembourg
Au cours de ces récentes années, la recherche de placements stratégiques a mené de nombreuses entreprises de logistique ainsi que des producteurs et distributeurs à structurer leurs chaînes d’approvisionnement via le Luxembourg. Il est certain que le Luxembourg présente un ensemble d’avantages à ce titre, en ce compris un ensemble de dispositions en matière TVA et douanière adaptées aux besoins commerciaux des entreprises.
Brochure 20150429April 2015
Securitization in Luxembourg - Our team – Our services See how our leading integrated Securitization practice can understands and provides insights into the issues that those Securitization players need to address. Brochure 20150408April 2015
BEPS : de nouveaux risques ? L’Administration des contributions directes a émis le mois passé deux circulaires administratives traitant de l’accès des fonds d’investissement luxembourgeois aux traités de non double imposition signés par le Grand-Duché avec ses pays conventionnés. Press article 20150326March 2015
CJEU judgment : The VAT liability of supplies of electronic books Tax - Luxembourg
The Court of Justice of the European Union (CJEU) has today handed down its judgment concerning the reduced rate of VAT applied to electronic books (e-books) in France and Luxembourg. This alert sets out the background to the case and the implications of the decision.
Tax alert 20150306March 2015
Investment fund services VAT exemption: European principles and Luxembourg’s position VAT, GST & Other Sales Taxes - Luxembourg
VAT specialists often say that exemption is a major drawback of VAT because it creates uncertainties and difficulties of application. This is particularly true when it comes to investment funds.
Press article 20150301March 2015
Luxembourg tax rulings 2.0 Tax - Luxembourg
The Luxembourg practice of providing advance certainty in tax matters to taxpayers and investors wishing to set up operations in Luxembourg recently witnessed some interesting developments.
Press article 20150301March 2015
Echange automatique d’informations : prenez vos dispositions dès maintenant Tax - Luxembourg
Le Luxembourg est depuis de nombreuses années un acteur moteur en matière d’échange d’informations. Des progrès considérables ont été effectués dans ce sens ces deux dernières années et sont planifiés pour les années à venir.
Press article 20150105January 2015
Automatic exchange of information: the challenges to get it right Tax - Luxembourg
The changing transparency environment across European and many non-European States as well as increased client demands in relation to reporting and transparency have brought many financial institutions to measuring direct implications for them and to adapt their private client services.
Press article 20150105January 2015
Luxembourg Tax ruling practice: adapt and prevail Tax - Luxembourg
The Luxembourg government is committed to continue providing investors with upfront legal security by way of tax rulings and advance pricing agreements for transactions and operations intended to be realized in Luxembourg.
Tax alert 20150101January 2015
Worldwide Corporate Tax Guide (2014) Summarizes the corporate tax regimes in 161 jurisdictions. Tax guide 201412312014
Worldwide VAT, GST and Sales Tax Guide (2014) Summarizes value-added tax, goods and services tax and sales tax systems in more than 100 jurisdictions and the European Union. Tax guide 201412312014
Worldwide Personal Tax Guide (2014-15) This guide summarizes personal tax systems and immigration rules for expatriates in 162 jurisdictions. Tax guide 201412312014
Worldwide R&D Incentives Reference Guide Our new web-based guide offers a description of available benefits, the incentive application process, eligibility and IP jurisdictional requirements. Learn about the latest R&D incentives. Tax guide 201412312014
Global Oil and Gas Tax Guide (2014) Our annual global oil and gas tax guide summarizes the oil and gas tax regimes in 80 countries. Tax guide 201412312014
Worldwide Estate and Inheritance Tax Guide (2014) Summarizes the estate tax planning systems and wealth transfer planning considerations in 38 jurisdictions. Tax guide 201412312014
Worldwide Transfer Pricing Reference Guide (2014) Summarizes the transfer pricing rules and regulations adopted by more than 110 jurisdictions. Tax guide 201412312014
Luxembourg introduces legal framework for tax rulings and updates its transfer pricing rules Tax - Luxembourg
On 18 December 2014, the Luxembourg Parliament approved the draft law on the implementation of the first part of the “Package for the Future” released in the context of the 2015 Budget Law. Amongst other measures, the law will change the General Tax Law by including a provision dedicated to the tax ruling practice.
Tax alert 20141201December 2014
The Luxembourg government comments on tax transparency and rulings Tax - Luxembourg
In a position paper on tax transparency and rulings published on 10 December 2014, the Luxembourg Ministry of Finance reaffirms its willingness to move towards enhanced transparency in tax matters.
Tax alert 20141201December 2014
Luxembourg: the gateway for Islamic finance and the Middle East Cross Border Advisory - Luxembourg
Luxembourg’s position as the leading centre for internationally distributed investment funds, combined with its leading financial centre’s expertise in Islamic finance, make the country an ideal location for the creation and administration of Sharia-compliant investment vehicles and cross-border distribution of investment products.
Brochure 201412122014
Luxembourg VAT – Various changes due to take effect from 1 January 2015 VAT, GST & Other Sales Taxes - Luxembourg
A number of VAT changes, discussed below, are due to be implemented in Luxembourg from 1 January 2015.
Tax alert 20141201December 2014
VAT – Luxembourg to increase VAT rates as of 1 January 2015 VAT, GST & Other Sales Taxes - Luxembourg
The draft State budget bill (15 October 2014), as presented by the Luxembourg Government, provides for increased VAT rates from 1 January 2015. This will have a direct impact on businesses.
Tax alert 20141101November 2014
BEPS explained Tax - Luxembourg
BEPS is the current buzz-word in the international tax community. However, the potential implications of BEPS are so far-reaching that knowledge about it should not only be limited to tax experts. Nicolas Gillet, Partner and Transfer Pricing Leader at EY Luxembourg and Anja Taferner, Executive Director in EY Luxembourg’s International Tax Practice, give an overview of what BEPS would imply for the Luxembourg market.
Press article 20141027October 2014
EU to investigate Amazon Tax Ruling for state and breach Tax - Luxembourg
The European Commission on October 7 formally launched an investigation into whether Amazon's Luxembourg subsidiary received a favorable transfer-pricing-related tax ruling that violates EU state aid rules.
Press article 20141026October 2014
La nouvelle procédure d'échange automatique d'informations fiscales pour les salaires, pensions et tantièmes : quelles implications ? Tax - Luxembourg
La loi du 26 mars 2014 publiée au Mémorial le 31 mars dernier a transposé en droit luxembourgeois le dernier volet de la Directive 2011/16/UE relative à la coopération administrative dans le domaine fiscal, consistant en l’introduction d’une procédure d’échanges automatique d’informations fiscales.
Press article 20141025October 2014
European Council extends the scope of Automatic Exchange of Information, adopts the OECD Common Reporting Standard and plans a repeal of the Savings Directive On 14 October 2014, the European Council of Economic and Financial Affairs (ECOFIN) agreed to an amendment of the text of the Directive on Administrative Cooperation in the Field of Taxation 2011/16/EU (DAC). Tax alert 20141024October 2014
The Luxembourg “Package for the Future”: Rebalancing public finances and overhauling the tax system The Minister of Finance, M. Pierre Gramegna, has deposited on 15 October 2014 the “Budget of a new generation”. The Luxembourg Parliament will have to express its vote on the Budget Law 2015, but also on a multi-annual financial programming covering the period 2014-2018 and a draft law on the implementation of the first part of this “Package for the Future”. Tax alert 20141001October 2014
How tax can impact the efficiency on an “in-house bank”? Tax - Luxembourg
Today, treasurers are responding to a changing environment. The demands on corporate treasury departments are constantly increasing and treasurers have to show how they manage financial resources and financial risks in an efficient way. These requirements for increased transparency and control have led to a global trend towards centralization of treasury activities.
Press articles 20140902September 2014
La quantité fera place à la qualité Tax - Luxembourg
L’Europe tend à une harmonisation fiscale. Quels sont les enjeux pour l’attractivité du Luxembourg, qui a longtemps profité d’une fiscalité avantageuse pour développer son économie, attirer du business, engranger des recettes ? A l’avenir, répond Marc Schmitz, associé au sein du cabinet EY, il faudra privilégier la substance avant tout, et mieux se positionner pour continuer à attirer.
Press articles 20140901September 2014
A more favorable Double Tax Treaty between Luxembourg and Czech Republic will take effect on 1 January 2015 International Tax - Luxembourg
Luxembourg Parliament voted the draft law approving the Income and Capital Tax Treaty between Luxembourg and Czech Republic, signed on 5 March 2013.
Tax alert 20140901September 2014
France and Luxembourg sign amendment to tax treaty impacting real estate holding structures International Tax - Luxembourg
On 5 September 2014, the Luxembourg and French Finance Ministers signed the fourth amendment to the double tax treaty concluded between France and Luxembourg. When it enters into force, this amendment will impact the tax treatment of various Luxembourg-France real estate holding structures.
Tax alert 20140901September 2014
Annualisation of net wealth tax reporting to be introduced Tax - Luxembourg
Practical considerations aiming among others at accelerating the procedure of taxation have led the government to propose an annualisation of the net wealth tax reporting due by collective undertakings and thus to abandon the currently applicable system of triennial determination of the tax base.
Tax Alert 20140901September 2014
Managing operational tax risk: survey highlights International Tax - Luxembourg
Finding the right people, processes and technology to manage record-to-report risks is no easy task. To consider how, see our survey’s leading practices.
Brochure 20140901September 2014
OECD issues Standard for Automatic Exchange of Information in Tax Matters International Tax - Luxembourg
On 21 July 2014, the Organisation for Economic Co-operation and Development (OECD) published the Standard for Automatic Exchange of Information in Tax Matters (the Standard).
Tax alert 20140801August 2014
Double Tax Treaty between Luxembourg and Jersey, Guernsey and Isle of Man International Tax - Luxembourg
Luxembourg Parliament voted the draft law approving the Income and Capital Tax Treaties between Luxembourg and Jersey, Guernsey and the Isle of Man, signed respectively on 17 April 2013, 10 May 2013 and 8 April 2013.
Tax alert 20140801August 2014
Double Tax Treaty between Luxembourg and Taiwan International Tax - Luxembourg
On 12 July 2014 Luxembourg ratified the first Income and Capital Tax Treaty with Taiwan and the Protocol signed on 19 December 2011. Taiwan has already signed the Treaty and the Protocol. Provided that the legal process is finalized within the course of this year, the Treaty will come into force as of 1 January 2015.
Tax alert 20140701July 2014
Outward migration: deferral of exit taxes enacted Tax - Luxembourg
The law dated 26 May 2014 introduces the possibility to opt for a payment deferral of the tax normally due upon outward migration of (i) the statutory seat and place of effective management of a resident company and of (ii) a Luxembourg undertaking or permanent establishment to another Member state of the European Economic Area (EEA).
Tax alert 20140601June 2014
Circular letter on the use of functional currency for tax purposes Tax - Luxembourg
On 16 June 2014, tax authorities have issued Circular letter L.G.-A n°60 providing a framework of rules for companies drawing their annual accounts in a foreign currency and wishing to declare their commercial result, as well as their taxable income, by converting the amounts determined in such foreign currency into euros (functional currency method).
Tax alert 20140601June 2014
Tax Memento Luxembourg 2014, Corporate chapter Country Tax Advisory - Luxembourg Brochure 20140601June 2014
Tax Memento Luxembourg 2014, Individuals chapter Country Tax Advisory - Luxembourg Brochure 20140601June 2014
Double Tax Treaty between Luxembourg and Sri Lanka International Tax - Luxembourg
On 14 June 2013, Luxembourg ratified the first Income and Capital Tax Treaty with Sri Lanka, signed on 31 January 2013. The Treaty and its Protocol have entered into force on 11 April 2014. They will be applicable from 1 January 2015 onwards.
Tax alert 20140601June 2014
VAT changes concerning telecommunication, broadcasting and e-commerce services from 2015 VAT, GST & Other Sales Taxes - Luxembourg
As from 1 January, 2015 the place of supply for these services will become the place where the customer has his permanent address or usually resides. Member States will however have the possibility to subject the transactions to VAT under the ‘effective use and enjoyment’ rules.
Tax alert 20140501May 2014
Shanghai Free Trade zoneInternational Tax - Luxembourg
On 27 September 2013, the State Council published the General Plan for China (Shanghai) Free Trade Zone (the Plan). The Plan sets out the guiding principles with respect to the general requirements, major tasks and measures, supervisory mechanism, tax policies and further opening up of the service sector in China (Shanghai) Free Trade Zone (the SHFTZ).
Tax alert20140501May 2014
Are you ready to apply for your 2013 VAT refund?VAT, GST and other sales taxes - Luxembourg
The alert reminds taxpayers that they could under some conditions ask for refund of VAT incurred abroad and the delay to do so.
Tax alert20140523May 2014
La fin annoncée du report de l'imposition des plus-values immobilières pour les personnes physiquesTax - Luxembourg
En date du 20 février 2014, la Commission européenne a adressé au Luxembourg un avis motivé en matière de transfert de plus-values immobilières prévu par l’article 102 alinéa 8 de la loi concernant l’impôt sur le revenu.
Tax alert20140522May 2014
Alternative Taxation models for the VAT treatment of Business to Business Cross-Border Supplies of Goods VAT, GST and other sales taxes - Luxembourg
As indicated earlier the EU Commission has asked EY to conduct a survey regarding the possible solutions to improve VAT rules for the B2B cross border supply of goods. This survey is to be launched on 12 May 2014.
Tax alert20140425May 2014
Luxembourg and Mauritius signed new Protocol International Tax - Luxembourg
On 28 January 2014, the Governments of the Republic of Mauritius and the Grand Duchy of Luxembourg signed a Protocol amending the current Double Taxation Avoidance Agreement between the two countries. This Protocol will enter into force when both countries will have completed the ratification procedure.
Tax alert20140425April 2014
Managing indirect tax in the digital ageVAT, GST and other sales taxes - Global
Multinational companies are handling large quantities of complex data about indirect taxes. We outline hands-on approaches that can help all that information.
Brochure20140403April 2014
Agreement about the Savings Directive has been reached International Tax - Luxembourg
At the European Council meeting of 20th and 21st March, 2014, Luxembourg and the 27 other EU Member States came to a political agreement on the text of the directive amending the European Union Savings Tax Directive (Savings Directive).
Tax alert20140403March 2014
Protocol amending the Double Tax Treaty between Luxembourg and Korea International Tax - Luxembourg
Luxembourg and Korea signed a Double Tax Treaty on 7 November 1984 which entered into force on 26 December 1986. A Protocol amending this treaty has been signed on 29 May 2012. The Protocol entered into force on 4 September 2013 and has been effective since that date.
Tax alert 20140319March 2014
VAT exemption for services to pension funds VAT, GST and other sales taxes - Luxembourg
The Court of Justice of European Union ruled that a defined benefit type pension fund could benefit from VAT exempt management services and gave indication regarding type of exempt as management or payment services.
Tax alert 20140319March 2014
The Luxembourg Financial Connection - Issue 21 Luxembourg
EY’s newsletter on regulatory, leading practices and market developments in the financial services industry from a Luxembourg perspective - including eight articles and covering over 100 new developments.
Brochure 20140317March 2014
Double Tax Treaty between Luxembourg and Laos International Tax - Luxembourg
On 14 June 2013 Luxembourg ratified the first Income and Capital Tax Treaty with Laos, signed on 4 November 2012. The Treaty will enter into force on 21 March 2014. The Treaty will be applicable from 1 January 2015 onwards.
Tax alert 20140313March 2014
EU finalizes UCITS V negotiations - Upgrade of remuneration and depositary requirements Tax - Luxembourg
In February 2014, the European Union reached a compromise agreement on “UCITS V” – a Directive upgrading the UCITS requirements on remuneration policies, the depositary, as well as sanctions. The new requirements will have a substantial impact on many UCITS management companies and their depositaries.
FSO alert 20140306March 2014
Indirect tax in 2014: A review of global indirect tax developments and issues Indirect Tax - Global
How can you improve your indirect tax systems to keep up with today’s landscape?
Brochure 20140227February 2014
Protocol to the Double Tax Treaty between Luxembourg and Russia has entered into force International Tax - Luxembourg
As of 1 January 2014 the protocol to the Double Tax Treaty between Luxembourg and Russia has entered into force, meaning that the amendments to the Treaty have become applicable.
Tax alert 20140205February 2014
Changes to the Customs law Global Trade - Luxembourg
The European Council has recently approved the Recast of the Union Customs Code (UCC). The adoption of the UCC marks an important step towards the adaptation of the EU Customs regulatory framework to the evolution of the technology.
Tax alert 20140212January 2014
Double Tax Treaty between Luxembourg and Kazakhstan Tax - Luxembourg
On 16 May 2013 Luxembourg ratified the first Income and Capital Tax Treaty with Kazakhstan, signed on 26 June 2008, and the Protocol to this Treaty signed on 3 May 2012. The Treaty entered into force on 10 December 2013. The Treaty will be applicable from 1 January 2014 onwards.
Tax alert 20140115January 2014
EU Savings Directive reform timeline delayed but Swiss announce intent to negotiate revised EU agreement Tax - Luxembourg
The proposal to revise the scope of the European Union Savings Directive (EUSD) failed to be approved at the ECOFIN meetings on 15 November and 10 December 2013.
Tax alert 20140106January 2014
Worldwide Family Business Tax Guide (2013-2014) We provide detailed information on tax issues impacting family businesses from 41 countries worldwide. Tax guide 201312312013-2014
Worldwide Cloud Computing Tax Guide (2013-2014) Our interactive country map will help you gain insights into the cloud computing corporate tax regimes across the globe. Tax guide 201312312013-2014
New Luxembourg government announces main aspects of its fiscal policy Tax - Luxembourg
On 2 December 2013, the newly composed Luxembourg government published its coalition program including components of its future fiscal policy.
Tax alert 20131106December 2013
Shipping Industry Almanac: 2013 Our annual overview of the investment climate for shipping companies in more than 47 countries. Tax guide 201312312013
European Commision proposes amendments to the Parent Subsidiary Directive Tax - Global
On 25 November 2013, the European Commission issued a proposal for an amendment to the EU Parent-Subsidiary Directive. The essential elements of the Proposal are (i) a “linking rule” that is supposed to deal with hybrid loan arrangements and (ii) a more detailed general anti-abuse rule (GAAR).
Tax alert 20131106November 2013
New Tax Director Circular clarifies application of Net wealth Tax reduction Tax - Luxembourg
Circular I. Fort. n°47 dated 14 November 2013 clarifies certain aspects of Net Wealth Tax Reduction that need to be considered as from 2013 onwards.
Tax alert 20131106November 2013
Standard Audit File for Luxembourg VAT purposes_November 2013 VAT, GST and Other Sales Taxes - Luxembourg
In 2005, under the auspice of the OECD, the Forum on Tax Compliance Sub-group released the guidance note concerning the Standard Audit File.
Tax alert 20130619November 2013
VAT: New Circular issued by the Luxembourg VAT Authorities confirming that risk management services for funds could be VAT exempt VAT, GST and Other Sales Taxes - Luxembourg
On 7th November 2013, the Luxembourg VAT Authorities issued a Circular (Circular n° 723 ter) confirming that risk management services for funds could be VAT exempt, including sub-contracted services if the criteria defined by the Court of Justice of the European Union are met.
Tax alert 20130619November 2013
VAT on non-compliant purchase invoices VAT, GST and Other Sales Taxes - Luxembourg
The Court of Justice of the European Union has ruled in its Petroma Case that national tax authorities are entitled to refuse input tax deductions where the purchase invoice lacks required information, even when the missing information is obtained after the VAT audit.
Tax alert 20130619November 2013
VAT: Le Credit Lyonnais: CJEU judgment: Partial exemption: Foreign branch income VAT, GST and Other Sales Taxes - Luxembourg
On 12 September 2013, the Court of Justice of the European Union (CJEU) has ruled in the case of Le Crédit Lyonnais (C-388/11) that a Member State may not authorise a company to take into account the turnover of a branch established in another Member State or in a third State.
Tax alert 20130619September 2013
Indirect Tax Briefing: eighth edition Across the world, the shift from direct to indirect taxation continues. See which global indirect tax trends are transpiring right now. Brochure 20130927September 2013
Draft Law on Patrimonial Foundations Country Tax Advisory - Luxembourg
The Luxembourg Minister of Finance has deposited on 22 July 2013 a draft law n° 6595 on patrimonial foundations.
Tax alert 20130619August 2013
PPG Holdings - CJEU judgment on the VAT recovery of pension fund VAT, GST & Other Sales Taxes - Luxembourg
An employer can deduct VAT incurred on costs relating to a pension fund established as a separate legal entity.
Tax alert 20130619July 2013
Tax policy and controversy: quarterly briefing The volume and complexity of tax change continues. Alongside key global developments, we highlight corporate simplification, indirect taxes and cooperative compliance. Brochure 20130716July 2013
EYe on Luxembourg tax: Luxembourg moving towards enhanced cooperation in taxation and exchange of information Tax Policy and Controversy - Luxembourg
Following Luxembourg’s adoption of a Law in March 2013 on administrative cooperation between EU Member States in the field of taxation, Luxembourg also announces automatic exchange of information on interest payments as of 2015.
EYe on Luxembourg Tax 20130523May 2013
VAT deduction right VAT, GST & Other Sales Taxes - Luxembourg
Alert regarding a circular issued by the Luxembourg tax authorities regarding the VAT deduction right. The Luxembourg VAT authorities impose the direct allocation and special prorata methods based on allocation keys other than that based on turnover. This change is applicable as from 2013.
Tax alert 20130515May 2013
Luxembourg draft law proposes unconditional deferral of exit taxes Cross Border Advisory - Luxembourg
On 15 March 2013, the Luxembourg government submitted a draft law to the parliament amending the exit tax rules for individuals and companies. The draft law provides for an unconditional payment deferral of the capital gains tax until the actual disposal of the transferred assets or the transfer of tax residence outside of the European Economic Area (EEA), i.e., the other 26 Member States of the European Union as well as Iceland, Liechtenstein and Norway.
Tax alert 20130507May 2013
Your bridge between Europe and China: Luxembourg Cross Border Advisory - Luxembourg
Expanding overseas is one of Chinese asset managers' highest short to medium term priorities. This publication sets out why Chinese asset managers should choose Luxembourg as their “hub” to distribute their funds to European and international investors.
Brochure 20130225February 2013
Investment funds and VAT exemption of Advisory Services VAT, GST & Other Sales Taxes - Luxembourg
Question referred to the European Court of Justice with regard to the scope of the VAT exemption for management services of investment funds.
Tax alert 20111017October 2011
T Magazine T Magazine - Global
Tax insight for business leaders
T Magazine 20121017October 2012
International Estate and Inheritance Tax Guide 2012 Personal Taxes - Global
Our guide summarizes the estate tax planning systems and wealth transfer planning considerations in 27 jurisdictions.
Brochure 20120101January 2012
Europe’s CCCTB proposals Tax Policy & Controversy - Global
The proposal for a Common Consolidated Corporate Tax Base (CCCTB) will create winners and losers. Access all our materials related to the CCCTB proposals.
20110701July 2011
Untitled Document

Connect with us

EY - Tax Insights: Tax policy in developing economies

Tax Insights: Tax policy in developing economies

See the latest tax developments worldwide


EY - Economics for business

2015 global tax policy outlook
luxembourg Chapter

This guide summarizes countries’ tax policy outlook for 2015. Use the map or the menu to see the guide’s information for a country. 


Tax guides and resources