Additional tax reform measures for 2017 were submitted to the Luxembourg parliament on 12 October 2016. The measures include: The addition of Article 56bis to the Luxembourg Income Tax Law, which provides rules based on the OECD guidelines for the determination of the arm's length price for all transactions; An increase in the value added tax (VAT) registration threshold from EUR 25,000 to EUR 30,000 in annual turnover for small enterprises; The abolishment of the guarantee for the payment of taxes for new taxpayers that move to Luxembourg from an EU/EEA country without owning Luxembourg real estate; and The expansion...