Koen Morbée

On 12 October 2020 the OECD/G20 Inclusive Framework on BEPS invited public input on the Reports on Pillar One and Pillar Two Blueprints. Interested parties could submit their comments up until 14 December 2020.

The ECJ also decides that a Luxembourg Sicar cannot benefit from the WHT-exemption under the IRD, to the extent that the interest income is exempt from Luxembourg corporate income tax

New judgment of 14 February 2019