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Haste makes waste
12/11/2018

Haste makes waste: Why the European directive proposal for a digital sales tax should be thrown out

During the last ECOFIN meeting held on 6 November 2018, European Finance Ministers met to discuss the proposed directive for a digital sales tax (DST). The proposal would…
- by Keith O’Donnell

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15/10/2018

A pocket guide to DAC 6: The mandatory disclosure regime applicable to tax intermediaries

On 25 May 2018, the ECOFIN Council adopted the 6th Directive on Administrative Cooperation, commonly called DAC6, which requires so-called tax intermediaries to report…
- by Oliver R. Hoor

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28/09/2018

Exchange of information vs data protection: A brave new world of transparency

Automatic exchange of information (“AEoI”) was developed a decade ago as the new cure-all in the fight against tax fraud for developed countries’ tax administrations. In our…
- by Antoine Dupuis, Gilles Sturbois

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24/07/2018

Transfer pricing in Luxembourg 2.0 – The new reporting obligations on controlled transactions

Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly…
- by Oliver R. Hoor

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13/03/2018

Moscovici on Luxembourg’s Corporate Tax System: Tweeting out of context

We probably need to get used to politicians using Twitter as a communication channel, discussing highly complicated topics in a very simplified manner within a 140 character…
- by Oliver R. Hoor

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15/02/2018

Anti-abuse legislation in an EU context: The 10 commandments of the European Court

Over the past few years, several EU Member States have implemented a variety of anti-abuse legislation – including anti-Directive/anti-Treaty shopping rules, controlled…
- by Oliver R. Hoor

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22/11/2017

Are EU Institutions becoming the new supra-national tax authorities? Part I – What are the right powers?

Let’s start by taking a look at this statement from the official EU website: “…the EU does not have a direct role in raising taxes or setting tax rates. The amount of tax…
- by Keith O’Donnell

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22/11/2017

Are EU Institutions becoming the new supra-national tax authorities? PART II – Who’s got the powers?

As we saw in Part I of this series, we have to ask ourselves the right questions. Namely, “are EU institutions overstepping the legal bounds?” In this Part II, we explore…
- by Keith O’Donnell

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03/11/2017

The Money Survey: Perception vs Reality for Luxembourg Residents

The Money Survey: Perception vs Reality for Luxembourg Residents Last week we revealed the results of our "Money Survey" where we asked 1000 Luxembourg residents to give us…
- by Keith O’Donnell

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06/02/2017

Protecting “anti-abuse” laws from abuse: The irony of overzealous tax authorities

 A little bit of background     Over the course of the last few years, interest in the field of international taxation has grown steadily. The topic has found its way into…
- by Antoine Dupuis

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21/12/2016

The Santander Autogrill case: The end of round 1

What do a bank and a duty free shopping group have in common? Answer: they both invested abroad.  In itself, hardly noteworthy, but in this case, these 2 Spanish companies…
- by Keith O’Donnell, Oliver R. Hoor