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Luxembourg proposes changes to Pillar Two Law

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Luxembourg

  • The Luxembourg government has submitted a draft law (Draft Law) to Parliament that modifies the law of 22 December 2023 (Pillar Two Law) transposing Council Directive 2022/25231 of 14 December 2022 on minimum taxation (Minimum Tax Directive).
  • The Draft Law aims to incorporate, with effect for financial years starting from 31 December 2023, the clarifications and additional provisions that were agre…

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