2 results Digital Law Up(to)date: European Commission publishes results of the public consultation on the Data Act On 6 December 2021, the European Commission published the results of the public consultation on its Data Act. This legislative initiative aims at facilitating data access and use, and reviews the rules on the legal protection of databases. Luxembourg Tax Authorities issue guidance on reverse hybrid rules The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.
Digital Law Up(to)date: European Commission publishes results of the public consultation on the Data Act On 6 December 2021, the European Commission published the results of the public consultation on its Data Act. This legislative initiative aims at facilitating data access and use, and reviews the rules on the legal protection of databases.
Luxembourg Tax Authorities issue guidance on reverse hybrid rules The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.