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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 examples in relation to the Luxembourg Controlled Foreign Company (CFC) rules that were introduced with th…

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