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29 December 2016

Luxembourg Tax Authorities extend Country-by-Country notification deadline and clarify filing procedure

The Law of December 23, on Country-by-Country reporting (the CbCR Law), implementing Directive 2016/881/EU of May 25 with respect to the mandatory automatic exchange of information in the field of taxation, was published in Luxembourg's Official Gazette on December 27. On the same date and as expected, the Luxembourg Tax Authorities extended the deadline for the first notification to March 31, 2017 and clarified administrative issues regarding Country-by-Country reporting (CbCR) notifications (e-filing).

A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-2236

Document ID: 2016-2236

 

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