Insights Across Borders
Our members share updates, reflections, and guidance on the evolving tax landscape — from legislative developments and case law to international structuring and cross-border insights.
Each article is contributed by a member of the L&N network and reflects both technical excellence and practical experience in jurisdictions around the world.
Reverse Hybrid Entities: New Luxembourg Guidance on Taxable Income
New guidance from Luxembourg clarifies how Reverse Hybrid Entities should calculate taxable income — and includes a new reporting form.
Hungary: NAV to Access Dubai-Based Shell Company Data
Hungary’s tax authority will soon gain access to financial data from Dubai-based companies — marking a turning point for transparency and tax compliance.
Invoicing Rules for VAT Across Jurisdictions: A Country-by-Country Summary
L&N members share invoicing rules for VAT compliance across seven jurisdictions, including EU and U.S. standards.