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Luxembourg updates draft legislation on implementation of the EU Minimum Tax Directive

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Luxembourg

  • The Luxembourg government tabled several amendments (Amendments) to the legislative proposal (Draft Law) for transposition into domestic law of Council Directive 2022/25231 of 14 December 2022 on minimum taxation (Minimum Tax Directive).
  • The Amendments aim to include certain clarifications and additional provisions that were agreed at the level of the Organisation for Economic Co-operation and Dev…

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