OrbitaxLuxembourg Global Minimum Tax FAQs on Treatment of Deferred Tax Assets and Losses
|Approved Changes|Luxembourg
The Luxembourg Administration of Direct Tax (Administration des Contributions Directes - ACD) has published Frequently Asked Questions (FAQs) dated 25 March 2024 on the Pillar 2 Global Minimum Tax. The FAQs concern the implementation of the Law of 22 December 2023 relating to effective minimum taxation with a view to transposing Council Directive (EU) 2022/2523 of 14 December 2022 (the Law). …
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