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EY Tax Club
EY Tax club Year-end tax update John Hames / Sylvie Leick / Yannick Zeippen 2 December 2015. Agenda Tax rulings Transfer Pricing Anti-abuse rules Transparency IP Tax regime Net Wealth Tax Individuals Double taxation treaties VAT. Trends Page 2 2 December 2015 EY Tax club Tax rulings Page 3 2 December 2015 EY Tax club New tax ruling process - effective 2015. Formalization of the previous tax ruling practice into Luxembourg domestic law ( 29a Abgabenordnung and Grand-Ducal Regulation (GDR) dated 23 December 2014): Formal requirements ( , information on taxpayer, detailed description of envisaged transactions, detailed tax analysis, bona fide statement).
EY Tax Club Year-end Tax update John Hames / Sylvie Leick / Yannick Zeippen 2 December 2015
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