EU Tax Firm of the Year Contact

Sebastien LABBE Partner, Head of Tax KPMG Luxemboug 9 Allée Scheffer, L-2520 Luxembourg

Tel: +352 22 51 51 5565 Email: sebastien.labbe@kpmg.lu Website: www.kpmg.lu

Firm Profile

Turning complexity into opportunity Tax is an integral part of life for every organization and individual. To ensure they are managed successfully, tax issues need to be planned for and actively dealt with as part of the core of any business activity rather than later at the periphery. This is our approach at KPMG in Luxembourg, whether you are a large multinational, a dynamic national company, a partnership or a private client.

Multidisciplinary and Multinational Team Approach Our team of 200 dedicated tax professionals advises our clients in Luxembourg and across the world.

Whether you are a business or an individual, we assemble a team of specialists to help achieve your objectives. We use our in-depth technical tax knowledge and our broader understanding of how tax fits into the wider business picture to help clients meet their

notable EU Tax Work

Although direct tax has not been harmonized within the European Union, EU law lays down certain principles that domestic tax rules have to comply with. Where they conflict, EU law overrides domestic law. It is clear that EU law is becoming increasingly relevant to all businesses that operate cross-border within the EU.

Therefore, we help our clients follow and analyze developments in EU Legislation or Case Law having an impact on their businesses and we turn them into value for their benefit.

We work closely with other KPMG member firms based in the EU, the European Economic Area and Switzerland. Our EU Tax Team has gained valuable experience in mobilizing and coordinating dedicated people and skills within the KPMG network to be able to quickly and efficiently respond to our clients’ needs, by providing them with a wide range of services:

• We keep them updated with regular newsletters / alerts summarizing the latest developments concerning EU Legislation and Case Law

• We carry out a pan-European review to identify where our clients have been adversely affected by non-EU compliant rules

• We file claims and pursue litigation via domestic Courts and the EUCJ to help our clients recover unlawfully charged tax (for instance by getting refunds of withholding tax based on the Aberdeen Case C-303/07)

• We use EU law to defend tax planning

• We advise on how EU Case Law and Directives will impact our clients.

KPMG : Helping you take control of your taxes! Finance Monthly GLOBAL AWARDS 2013 25

compliance responsibilities and act on planning opportunities.

Areas of Expertise

Our team of 200 dedicated tax professionals advises our clients in Luxembourg and across the world.

We are able to assemble multidisciplinary teams of professionals, drawing on the dedicated resources across KPMG's global network of member firms. Our people operate within industry groups, giving you access to advisors who understand your tax issues specific to your business and skillfully employ modern technology to gather and manage the pertinent data.

• Commercial & Industrial • Corporate & Business Tax • EU Tax • Financial Services • Indirect Tax • Mergers & Acquisitions • People Services • Private Equity • Real Estate & Infrastructure • Transfer Pricing

LUxEMBOURG