IFA Cahier Exchange of information - Luxembourg Report

Luxembourg, being a main destination to channel investments (second largest fund’ hub worldwide) is also one of the main jurisdictions exchanging information relevant for tax purposes. This IFA report resumes the main Luxembourg legal sources about exchange of information at the international, EU and domestic levels. It also discusses the main challenges arising as the result of the permanent tension between the efficiency of the exchange and the defence of taxpayers’ rights. The report also provides an insight of the impact of digitalisation in this field.