Publications & Documents


  • 4-December-2017

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Luxembourg (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.

    The peer review process is conducted in two stages.  Stage 1 assesses jurdisdictions  against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Luxembourg, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

  • 15-November-2017

    English, PDF, 921kb

    How's life in Luxembourg?

    This note presents selected findings based on the set of well-being indicators published in How's Life? 2017.

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  • 6-November-2017

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

  • 19-October-2017

    English

    Luxembourg is a generous aid donor and solid ally to partner countries

    Already one of the most generous providers of aid, Luxembourg has strengthened its development co-operation in recent years. It could build on this by setting out a clear vision for the future that factors in new risks of instability in fragile countries and ensures no vulnerable groups are overlooked, according to a new OECD Review.

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  • 19-October-2017

    English

    OECD Development Co-operation Peer Reviews: Luxembourg 2017

    This review assesses the performance of Luxembourg, including looking at its efforts towards climate finance, the impact of its concentration on the quality of its portfolio and its vision for partnerships.

  • 11-October-2017

    English

    Luxembourg: reaping the benefits of a diverse society through better integration of immigrants

    Luxembourg’s large foreign-born population is a pillar of the country’s prosperity: they have brought skills and knowledge to many sectors of the economy.

  • 11-October-2017

    English

    Luxembourg: harnessing skills for more inclusive growth

    Luxembourg’s workforce is highly skilled, reflecting the concentration in the country of sophisticated firms in the financial sector and other top-end international services.

  • 5-October-2017

    English

    Government at a Glance

    Government at a Glance provides a dashboard of key indicators to help you analyse international comparisons of public sector performance.

  • 6-September-2017

    English

    Luxembourg: Ambassador, Permanent Representative to the OECD

    Biographical note of Luxembourg Permanent Representative to the OECD.

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  • 8-August-2017

    English

    Harnassing skills for more inclusive growth

    Strong economic performance, comfortable fiscal situation and well-run institutions make life good for most residents of Luxembourg.

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