Luxembourg Tax Planning in the New ‘BEPS’ (Base Erosion and Profit Shifting) World

Categories: Summary of the Events

Overview

  1. Putting things in context:
    • Financial Crisis 2008 and gargantuan national debt bubbles
    • Urgent need for tax revenue,
    • Global political will to have MNCs pay their « fair share »
  2. OECD «Base Erosion and Profit Shifting» or «BEPS» Initiative
    • Urgent need for tax revenue,
    • Global political will to have MNCs pay their « fair share »
  3. EU’s Efforts for «aggressive tax planning»
    • Examples of structures impacted
  4. Unilateral Tax Reforms Addressing BEPS to date
  5. Brief Look at Luxembourg Proposed Tax Reforms

Presentation: the slides are available upon request to the speaker James O’Neal joneal@ammclaw.com

Author: STEP BeNeLux