Situated in the heart of Europe, Luxembourg has built its position as a major European financial centre on its political stability, good communication with the market and its actors and powerful service sector.
This as well as Luxembourg's limited dimensions have allowed it to maintain a certain degree of flexibility in its legal system and to cope easily with an ever-increasing volume of inward investments.
Pieter Stalman and Delphine Martel provide a comprehensive overview of the taxation rules that apply in Luxembourg toward inward investments in the Luxembourg chapter of the 11th edition of The Inward Investment and International Taxation Review published by The Law Reviews.