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Top atoz.lu News

United Arab Emirates clarifies the waiver of penalties for late registration | ATOZ Tax Advisers Luxembourg

Taxes · United Arab Emirates

United Arab Emirates clarifies the waiver of penalties for late registration | ATOZ Tax Advisers Luxembourg

United Arab Emirates clarifies the waiver of penalties for late registration In early July, the United Arab Emirates Federal Tax Authority issued a Corporate Tax Public Clarification addressing the Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline. This clarification follows the key UAE initiative, launched on 2 May 2025, which waives the Administrative Penalty for the la…Read Article

Chambers & Partners Transfer Pricing Guide 2025 | ATOZ Tax Advisers Luxembourg

Chambers & Partners Transfer Pricing Guide 2025 The Chambers & Partners Transfer Pricing Guide 2025 is out, providing you with the latest legal information on the rules governing transfer pricing and their alignment with OECD guidelines, the definition of control/related parties, transfer pricing methods and their selection, the pricing of intangible and pricing adjustments, information sharing and documentation, APAs, safe harbours, and transf…OECD · Luxembourg Read Article

European Court of Justice rules on Tax Treatment of Non-Resident Investment Funds in Austria | ATOZ Tax Advisers Luxembourg

European Court of Justice rules on Tax Treatment of Non-Resident Investment Funds in Austria On 30 April 2025, the Court of Justice of the European Union published its decision regarding reclaims of withholding tax filed on behalf of Franklin Mutual Series Funds – Franklin Mutual European Fund, a U.S. regulated investment company. The case deals with the question of whether the denial of tax refunds to non-resident investment funds that are co…Chisinau · Chisinau See the Story

Legal 500 "Doing Business In" Country Comparative Guide 2025 | ATOZ Tax Advisers Luxembourg

Legal 500 "Doing Business In" Country Comparative Guide 2025 The 4th edition of Legal 500's "Doing Business In" Country Comparative Guide 2025 is live! This country-specific Q&A, as answered by our Tax Partner, Romain Tiffon, and Chief Knowledge Officer, Marie Bentley, and Luther Law Firm's experts, Mathieu Laurent and Anneleen Hofkens, provides its readers with a pragmatic overview regarding the laws and regulations surrounding doing business…Luxembourg, Luxembourg District · Luxembourg Read Article

Chambers & Partners Corporate Tax guide 2025 | ATOZ Tax Advisers Luxembourg

Chambers & Partners Corporate Tax guide 2025 The Chambers & Partners Corporate Tax guide 2025 is out! This guide features over 43 jurisdictions, and provides the latest legal information on types of business entities, special incentives, consolidated tax grouping, individual and corporate tax rates, withholding taxes, tax treaties, transfer pricing, anti-avoidance, audit cycles, and base erosion and profit shifting (BEPS). Our Tax Partner, Rom…Luxembourg, Luxembourg District · Luxembourg Read Article

UAE to replace physical emirates ID cards with biometric digital identity

Coverage: 2 sources

The United Arab Emirates has announced plans to introduce a new digital identification system that will eliminate the need for physical Emirates ID cards, marking a major step in the country’s digital transformation agenda. According to Khaleej Time, the service set to be fully deployed within the next year, the system will use facial recognition and biometric technologies to allow secure access to government and private sector services across t…Finance · United Arab Emirates See the Story

Council adopts DAC9 to extend cooperation and information exchange between tax authorities to Pillar Two | ATOZ Tax Advisers Luxembourg

Council adopts DAC9 to extend cooperation and information exchange between tax authorities to Pillar Two On 14 April 2025, the Council of the EU adopted a directive, called DAC9, that amends the existing EU's directive on administrative cooperation for a ninth time and aims to facilitate compliance with the filing obligations under the Pillar Two directive. The objective of DAC9 is to implement specific provisions regarding the “Top-up tax inf…European Union · Luxembourg Read Article

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