Croatia – Luxembourg: DTA approved by Croatia

Luxembourg's tax administration has issued a circular  on 1 June 2026, clarifying the VAT treatment of photovoltaic (PV) installations, setting out how VAT obligations and deduction rights apply depending on how the electricity generated by the

The Luxembourg Administration of Direct Tax (ACD) has released an updated Frequently Asked Questions (FAQs) document on the Pillar Two global minimum tax rules introduced under the Law of 22 December 2023 (the Pillar Two Law), providing further

Croatia’s Ministry of Finance issued the Regulations (Ordinance) of 15 May 2026  on Minimum Global Corporate Profit Tax (published in Narodne novine No. 53/2026), providing the detailed legal framework for implementing the Global Minimum

Luxembourg has published the Grand-Ducal Regulation of 26 May 2026 in the Official Gazette, setting out the list of jurisdictions with which it will automatically exchange information from GloBE Information Returns (GIRs) in relation to the global

The amending protocol to the 1996 income and capital tax treaty between Luxembourg and Vietnam entered into force on 14 April 2026. The agreement seeks to prevent double taxation and fiscal evasion between the two nations Signed on 4 May 2023,

Croatia has published Ordinance No. 665 in the Official Gazette on 22 May 2026, bringing the nation's tax system into alignment with the OECD's global minimum corporate tax initiative. The ordinance operationalises the broader Minimum Global