European Parliament Library

Luxembourg :, Selected Issues

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
Table Of Contents
Cover Page; Title Page; Copyright Page; Contents; Figures; Tables; Figures; A. Introduction; B. Winds of Change; C. Selected Features of Luxembourg's Tax System; 1. VAT and CIT Rates in the OECD, 2013; 1. Selected Specific Excises in Luxembourg and Neighboring Countries, 2014; D. Some Macroeconomic Effects; 2. Gross Output by Sector, 2005-13; 3. Value Added by Sector, 2005-13; 4. Shares of Value Added in Gross Output by Sector 2000-13; 5. Luxembourg Financial Sector in Perspective, 2000-14; E. Luxembourg's Revenue Receipts; 2. Tax Revenues from Financial Sector, 2011-14
Literary Form
non fiction
Description based upon print version of record
Physical Description
1 online resource (58 p.)
Specific Material Designation
Form Of Item

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