Luxembourg

Belgium has agreed with the Netherlands, France, Luxembourg, and Germany to extend until March 31, 2021, tax administrative concessions for cross-border workers affected by COVID-19 restrictions.

At its December 22 plenum, Russia's lower house of parliament approved revisions to the country's double tax agreements with Cyprus and Luxembourg.

Russia's Ministry of Finance has said it is prepared to terminate the Dutch tax agreement if ongoing negotiations fail.

On November 17, 2020, Luxembourg's tax authority published Circular LG – Conv. DI no. 66, outlining the changes made by the BEPS multilateral instrument (BEPS MLI) to the double tax agreement in place with Switzerland.

The Russian Government has announced the signing of a double tax Protocol with Malta, to increase the amount of tax that Russia may collect at source on cross-border payments of dividends and interest to 15 percent.

Russia's Government has approved wording for a draft Protocol that it will seek to conclude with Malta, to revise their double tax agreement to increase withholding tax rates at source for cross-border dividends and interest income.

The European Commission has published its latest VAT gap report, which show that EU countries lost an estimated EUR140bn (USD165.7bn) in VAT revenues in 2018.

Russia's Ministry of Finance has announced that it signed a Protocol to amend its double tax agreement with Cyprus on September 8, 2020.

The French Ministry of Finance confirmed on August 31, 2020, that several tax agreements applying to cross-border workers during the COVID-19 crisis have been extended.

Luxembourg and France have agreed to extend an agreement that eases tax residency rules for cross-border workers affected by COVID-19 restrictions.

Luxembourg and Belgium will extend the duration of an agreement that clarifies the tax rules for cross-border workers affected by COVID-19 restrictions.

Russia's double tax agreements with Hong Kong and Switzerland are next on the radar for authorities in Russia, who are seeking to ensure the country can subject to at least 15 percent withholding tax outbound dividends and interest payments.

Russia and Cyprus have announced that they have resolved a dispute concerning the two countries' double tax agreement.

The Russian Government has disclosed that both Luxembourg and Malta have agreed to change their double tax agreement with Russia to increase withholding tax rates on cross-border dividends and interest income.

Belgium has extended agreements with France, Germany, Luxembourg, and the Netherlands clarifying the tax rules for frontier workers working from home due to COVID-19.

Luxembourg's Direct Tax Administration has issued guidance covering various aspects of the European Union sixth Directive on Administrative Cooperation, under which intermediaries are required to report cross-border tax planning arrangements.

The OECD has released new stage two peer reviews on seven countries' implementation of the BEPS Action 14 minimum standard, on improving tax dispute resolution, covering Austria, France, Germany, Italy, Liechtenstein, Luxembourg, and Sweden.

The European Commission has launched infringement proceedings against 14 member states for failing to implement the so-called value-added tax quick fixes.

On January 24, 2020, the European Commission issued formal notices to numerous European Union member states with regards to lapses in the implementation of various EU anti-tax avoidance directives.

On December 19, 2019, Luxembourg's Chamber of Deputies approved the Government's Budget for 2020, which among other measures includes important changes to the validity of advanced tax rulings.

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