Over the last two and a half decades, Luxembourg’s financial sector emerged as a leading international hub for asset … important for further diversification in the financial sector, building on Luxembourg’s existing comparative advantage and … financial market actors, notably investment funds. Given that the bulk of the banks in Luxembourg are affiliates of foreign bank …

Over the last two and a half decades, Luxembourg's financial sector emerged as a leading international hub for asset …

Using the Luxembourg Leaks database, we study how multinational firms avoid taxes via hybrid arrangements and assess … tax arrangements that 123 firms implemented by means of conduit entities in Luxembourg. Based on a difference …

Luxembourg receives ample investment from multinational corporations, in part due to some attractive features in its … international tax rules. Around 95 percent of these foreign investments pass through Luxembourg via companies performing holding and …/or intra-group financing activities. While their contribution to Luxembourg's economy is modest relative to their large overall …

. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) (hereinafter Starbucks NL) and Luxembourg v. Commission (Fiat Finance … it, ordering Luxembourg to recover the aid. Despite the different outcomes, the decisions have several commonalities in …

Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C …

authorities in Luxembourg to MNEs. The documents were leaked by two former employees of the PwC Luxembourg office. The documents … revealed that by securing ATAs in Luxembourg, MNEs were able to avoid high tax liability in jurisdictions where they had real … activity and instead pay a much smaller amount of tax to Luxembourg, where they had no or little activity. The affair …