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 – 2023 Budget Law
Luxembourg’s 2023 Budget Law introduces key updates to VAT, tax return deadlines, and incentives for impatriates and group employers.
New France–Belgium Tax Treaty (Part III): Wealth Tax (IFI) & Anti-Abuse Clauses
In this final part, we look at how France and Belgium will handle wealth tax and anti-abuse enforcement under their new treaty.
New France–Belgium Tax Treaty (Part II): Dividends, Interests & Capital Gains
The second part of our France–Belgium treaty alert explores cross-border treatment of dividends, interests, and capital gains.
New France–Belgium Tax Treaty (Part I): Real Estate & Treaty Overview
France and Belgium have signed a modernised tax treaty. Discover the first key updates around real estate and residency.
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.
Comparative Tax Regimes for Holding Companies: Overview as of 2021
Explore how holding companies are taxed across key jurisdictions — from dividends to capital gains and beyond.
Hungary: Supreme Court Confirms VAT Refund on Bad Debts
The Hungarian Supreme Court confirms that VAT on unpaid invoices can be reclaimed — a major step for taxpayers with bad debt claims.
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.
COVID-19 & Transfer Pricing: Adapting Benchmarks and Documentation in France
COVID-19 forced French businesses to rethink their transfer pricing benchmarks — and strengthen both documentation and contractual safeguards.
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.