On 28 January 2021, the Luxembourg parliament approved bill no. 7547 in the first vote, with the second vote waived the following day. The bill provides for the implementation of defensive measures in relation to the EU list of non-cooperative jurisdictions. As approved, the measures will apply from 1 March 2021 and provide that interest and royalty payments made to related entities established in non-cooperative jurisdictions will not be deductible, taking into account the latest published version of the EU list as on that date. From 2022 and future years, the non-deductibility will be based on the applicable EU list...