Thought leadership from ATOZ experts



Réforme fiscale immobilière : il est urgent d'attendre 2026

Réforme fiscale immobilière : il est urgent d’attendre 2026 La situation du marché du logement au Luxembourg est connue de tous. Les moyens pour y remédier moins. Entre 2001…
- by Jamal Afakir, Keith O’Donnell


What would a GME or AMC short squeeze mean for a Luxembourg investor?

Since late January 2021, the price action on shares of video games retailer GameStop Inc (“GME”) and other heavily shorted companies like AMC Entertainment (“AMC”) has…
- by Antoine Dupuis

ATOZ Video Podcast

ATOZ Video Podcast - What should you know about the OECD proposals on digital economy taxation (Part 1)

In this first section of our Video Podcast, Keith O'Donnell - Managing Partner, gives you an overview of the OECD proposals on Pillar 1 and Pillar 2 addressing the Tax…, , To watch the 2nd section, click here.
- by Keith O’Donnell


Upcoming FATCA - CRS Issues: What the Alternative Fund Industry Needs to Know

The world of alternative investment funds was not the primary target of the Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) norms. These…
- by Antoine Dupuis, Gilles Sturbois

ATOZ Video Podcast - DAC 6

ATOZ Video Podcast - What you need to know about DAC 6

In this Video Podcast, Romain Tiffon, ATOZ Tax Partner and Head of International and Corporate Tax explains what you need to know about DAC 6, a directive which requires EU…,
- by Romain Tiffon


Would rising interest rates lead to lower real estate prices in Luxembourg ?

The Federal Reserve (FED) has raised the federal funds rate eight times over the last two years. And even though the chairs of the FED and of the European Central Bank (ECB…
- by


Transfer pricing in Luxembourg 3.0 – The emerging relevance of tax audits and recent Luxembourg case law

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

Haste makes waste

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