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.
When Transfer Pricing Meets VAT: The CJEU’s Arcomet Ruling Explained
The CJEU’s Arcomet ruling clarifies that transfer pricing adjustments may, under certain conditions, constitute VATable services — urging companies to review intra-group settlements with both tax and VAT implications in mind.
Luxembourg Tax Update – 2023 Budget Law
Luxembourg’s 2023 Budget Law introduces key updates to VAT, tax return deadlines, and incentives for impatriates and group employers.