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If you are a tax professional, you know your client is in a pickle if a tax provision disallows a deduction and another provision subjects the corresponding income to U.S. tax.
On 23 December 2022, the Luxembourg Parliament adopted bill n°8080 related to the budget for 2023 (the "Budget Law 2023" - see our newsflash on the…
Following the EU Anti Tax Avoidance Directive II (“ATAD II“) coming into force, since 2020 EU Member States have been required to implement into…