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Luxembourg : selected issues.

Author: A Bhatia; International Monetary Fund.
Publisher: Washington, D.C. : International Monetary Fund, ©2015.
Series: IMF country report, no. 15/145.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
Summary:
This Selected Issues paper considers features of the Luxembourg tax system that may be susceptible to changes in international tax transparency standards and surveys related policy options. Luxembourg's predictable and generally low-rate tax system has helped establish it as a leading financial and commercial entrepôt and has supported its fiscal revenues. Its revenue base could, however, be susceptible to changes  Read more...
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Details

Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: A Bhatia; International Monetary Fund.
ISBN: 1513586270 9781513586274 1513546058 9781513546056
ISSN:1934-7685
OCLC Number: 910918860
Notes: "Prepared By A. Bhatia, J. Bluedorn, M. Gorbanyov, and J. Alvares"--Page 2 of pdf.
"June 2015."
"April 27, 2015"--Page 2 of pdf.
Description: 1 online resource (28 pages) : color illustrations.
Series Title: IMF country report, no. 15/145.

Abstract:

This Selected Issues paper considers features of the Luxembourg tax system that may be susceptible to changes in international tax transparency standards and surveys related policy options. Luxembourg's predictable and generally low-rate tax system has helped establish it as a leading financial and commercial entrepôt and has supported its fiscal revenues. Its revenue base could, however, be susceptible to changes in the European Union and global tax environment. This paper highlights that to address potential challenges to Luxembourg's revenue base, the tax policy review should explore selective rate increases and base broadening measures. Moreover, the tax practices should seek to avoid encouraging unnecessary complexity in corporate ownership structures and intragroup financial contracts.

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