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.
COVID-19: L&N Publishes Emergency Tax Measures Across 10 Jurisdictions
L&N members publish a cross-border report detailing Covid-19 tax emergency measures across 10 countries.
Tax Credit on French Dividends Reaffirmed for Belgian Residents
A Belgian court confirms that tax credits under the France–Belgium Tax Treaty must be applied — even if not supported by domestic law.
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.
French and Belgian Members Co-Author Article on Transfer Pricing Between Jurisdictions
A recent publication on France–Belgium transfer pricing reflects the close collaboration between L&N members across jurisdictions.
France Adopts Withholding Tax for Personal Income
France has introduced a withholding tax system for personal income, aligning its approach with most European countries.