Helen Coward writes for Tax Journal on conditional contracts and the time of disposal

Overview of Bill of Law n° 7466 transposing the second EU Anti-Tax Avoidance Directive, recently submitted to the Luxembourg Parliament.

On 26 April 2019, the 2019 budget law was published in the Luxembourg Official Gazette.

When will contractors be treated as employees for tax purposes?

Brett looks at an alternative accounting mechanism for VAT in the construction sector in advance of it taking effect from 1 October 2019.