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.
Luxembourg Tax Update: Pillar Two Developments from 2026
Luxembourg’s Law of 19 December 2025 introduces key Pillar Two reporting and deferred tax changes, including TTIR reporting and a narrowed Grace Period. Some measures apply retroactively and require early preparation by multinational groups.
Biennial Preventive Agreement (CPB): What You Need to Know in 2025
Italy’s new CPB regime allows eligible taxpayers to agree on their income in advance for two years, reducing audit risks. Available from 2025, it offers predictability and tax simplification — but requires full compliance and careful evaluation before opting in.
DAC6 Directive: Key Reporting Rules Across EU Countries
What makes a cross-border arrangement reportable under DAC6? Our guide breaks down how Luxembourg, Hungary, and Italy are applying the rules.