Luxembourg to Implement Amendments to EU Administrative Cooperation Directive on the Exchange of Tax Rulings
On 22 March 2016, Bill 6972 was submitted to the Luxembourg parliament for the implementation of amendments made to EU Directive on administrative cooperation in the field of taxation (2011/16/EU) concerning the exchange of cross border tax rulings and advance pricing agreements (APAs). The amendments to the Directive were made on 8 December 2015 ({News-2015-12-10/A/2- previous coverage}), and …
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