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.
DAC7 Is Going Global – Is Your Platform Ready for 2027?
Luxembourg is considering an extension of its DAC7 reporting framework to certain non-EU jurisdictions from 2027. The proposed rules could broaden the population of reportable sellers and require digital Platform Operators to review their due diligence, onboarding, data collection and reporting processes.
Luxembourg Implements ATAD 2 with Key Corporate Tax Amendments
Luxembourg transposes ATAD 2 into law, reinforcing EU anti-hybrid mismatch rules with key changes to corporate tax legislation.