Eléonore Galleron

Oct 16, 2024 | lexology.com | Ben Robins |Eléonore Galleron |Justine Bielik

In this update we explore key features of the BEPS Pillar Two, its calculation model and implementation advancements in Mourant jurisdictions. Model RulesPillar Two is part of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) and represents a major international tax reform aimed at ensuring that multinational enterprises (MNEs) pay a minimum level of tax, regardless of where they are headquartered or operate.

Sep 3, 2024 | lexology.com | Eléonore Galleron

On 17 July 2024, Luxembourg's Minister for Finances, Gilles Roth, announced a series of tax measures for businesses and residents, aimed at reinforcing the competitiveness of Luxembourg. We have provided a summary of changes below, which are applicable from the beginning of the 2025 fiscal year.