On 4 May 2022, the Luxembourg Administration of Direct Taxes published a new Frequently Asked Questions (FAQ) on Reportable Cross-Border Arrangements. The FAQ covers several areas, including:
- General information on the taxes and persons covered by the requirements, as well as the impact of Brexit;
- Arrangements that must be declared;
- Issues related to intermediaries;
- Declaration and notification obligations;
- Disclosures with income tax returns;
- Main benefits test and hallmarks; and
- Information to be transmitted and the methods of transmission, including corrections.
Source Orbitax
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