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| Author: | Dierckx, F. |
| Title: | Banking taxation |
| Journal: | European Taxation
1994 : VOL. 34:7, p. 206-218 |
| Index terms: | TAXATION BANKING LUXEMBOURG |
| Language: | eng |
| Abstract: | Luxembourg banking legislation has been amended to incorporate the Second Banking Directive which introduces the "home country control" principle for the "control and supervision of credit institutions". Luxembourg also has transposed into its internal legislation the so-called Fourth bis Directive on annual (and consolidated) accounts of credit institutions. This article describes the most important features of the Luxembourg tax system which should be considered by banks wishing to operate and establish a banking business in Luxembourg. |
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