Luxembourg updates draft legislation on implementation of the EU Minimum Tax Directive

20 November 2023|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, OECD, BEPS 2.0|Luxembourg

The Luxembourg government tabled several amendments (Amendments) to the legislative proposal (Draft Law) for transposition into domestic law of Council Directive 2022/2523¹ of 14 December 2022 on minimum taxation (Minimum Tax Directive).
The Amendments aim to include certain clarifications and additional provisions that were agreed at the level of the Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework through Agreed Administrative Guidance on the Global Anti-Ba…

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