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Luxembourg Tax Authority issues guidance on application of controlled foreign company rules in Luxembourg

|Tax Alerts, Legislation & Policy, Na ...|Luxembourg
Luxembourg

  • The Luxembourg Tax Authority has issued an updated circular containing clarifications and examples, outlined in this Alert, regarding the country’s CFC regime.

  • Taxpayers should review the rules to determine their impact on their Luxembourg operations.

Executive summary

The Luxembourg Tax Authority recently issued an updated administrative circular1 (Circular) containing clarifications and exampl…

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