The Luxembourg Administration of Direct Tax has updated its Country-by-Country (CbC) reporting guidance page, including an updated CbC reporting FAQ, to reflect the latest OECD recommendations. The update addresses whether profits (losses) before

The Luxembourg government published a revised draft law on 31 October 2024 amending the Global Minimum Taxation Law, commonly referred to as the Pillar Two law.  This revised draft introduces additional amendments to the initial draft published on

The Inland Revenue Authority of Singapore has released Advance Ruling Summary No. 7/2024, addressing the classification of hybrid instruments and related matters on 1 November 2024. Subject: Whether: The fixed rate subordinated

Argentina and Luxembourg signed an amending protocol to the 2019 income and capital tax treaty on 25 October 2024. The tax treaty aims to eliminate double taxation on income and capital taxes while preventing tax evasion and fraud between

Singapore has published Order No. S 813 in the Official Gazette on 24 October 2024 which officially recognises the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports as an international tax

The Luxembourg Registration Duties, Estates and VAT Authority launched new online procedures  N° 821 for submitting subscription tax returns for Undertakings for Collective Investment (UCI), Specialised Investment Funds (SIF), and Reserved