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Luxembourg strengthens its Transfer Pricing Rules
Luxembourg reinforces its domestic Transfer Pricing rules as of 1 January 2017 by the enactment of:
Carried Interest Tax Reform
On 24 July 2025, the Luxembourg Government submitted to the Parliament bill of law n°8590 (the
Tax / Funds - Reverse Hybrid rule – Clarification of the “CIV” carve-out
The reverse hybrid rule could lead, under certain conditions, to the submission of Luxembourg transparent vehicles
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