Thought leadership from ATOZ experts
ATOZ Blog
15/10/2018
A pocket guide to DAC 6: The mandatory disclosure regime applicable to tax intermediaries
On 25 May 2018, the ECOFIN Council adopted the 6th Directive on Administrative Cooperation, commonly called DAC6, which requires so-called tax intermediaries to report…
- by Oliver R. Hoor
28/09/2018
Exchange of information vs data protection: A brave new world of transparency
Automatic exchange of information (“AEoI”) was developed a decade ago as the new cure-all in the fight against tax fraud for developed countries’ tax administrations. In our…
- by Antoine Dupuis
24/07/2018
Transfer pricing in Luxembourg 2.0 – The new reporting obligations on controlled transactions
Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly…
- by Oliver R. Hoor
13/03/2018
Moscovici on Luxembourg’s Corporate Tax System: Tweeting out of context
We probably need to get used to politicians using Twitter as a communication channel, discussing highly complicated topics in a very simplified manner within a 140 character…
- by Oliver R. Hoor
15/02/2018
Anti-abuse legislation in an EU context: The 10 commandments of the European Court
Over the past few years, several EU Member States have implemented a variety of anti-abuse legislation – including anti-Directive/anti-Treaty shopping rules, controlled…
- by Oliver R. Hoor
22/11/2017
Are EU Institutions becoming the new supra-national tax authorities? Part I – What are the right powers?
Let’s start by taking a look at this statement from the official EU website:
“…the EU does not have a direct role in raising taxes or setting tax rates. The amount of tax…
- by Keith O’Donnell
22/11/2017
Are EU Institutions becoming the new supra-national tax authorities? PART II – Who’s got the powers?
As we saw in Part I of this series, we have to ask ourselves the right questions. Namely, “are EU institutions overstepping the legal bounds?” In this Part II, we explore…
- by Keith O’Donnell
03/11/2017
The Money Survey: Perception vs Reality for Luxembourg Residents
The Money Survey: Perception vs Reality for Luxembourg Residents
Last week we revealed the results of our "Money Survey" where we asked 1000 Luxembourg residents to give us…
- by Keith O’Donnell
