[raesene6]

http://www.investopedia.com/ask/answers/100115/why-luxembour... suggests that the basic rate is 21%? and http://www.grantthornton.lu/online/www/navMain/publications/... suggests the rate is currently falling

Also has some other pointers about why Luxembourg is considered a tax haven...

[dogma1138]

http://www.grantthornton.lu/online/www/navMain/publications/...

It’s being reduced to 27 from 29, your figures don’t count in CIT.