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By Hélène CRÉPIN Tom LAMBOT, EY Luxembourg *
Some years simply register as routine chapters in an administration’s ongoing evolution. Others — without being transformative in a dramatic sense — reveal a system adjusting to the growing complexity of its environment. Based on the recent annual reporting by Luxembourg’s direct tax administration(1), the country appears to be entering a new phase: not by reinventing itself, but by facing today’s tax challenges head-on and adopting a more proactive posture to keep pace with an increasingly fast-changing landscape.
What emerges is an administration that is not louder, but sharper; not fundamentally different, but undeniably more capable and continuously improving. Nowhere is this more visible...
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