[gamblor956]

The Luxembourg loophole is expected to be closed by 2015, at which point Luxembourg must increase its VAT in line with those of other EU nations (or alternatively, must alter its VAT system so that the 3% rate is only available for sales to Luxembourg customers). If Luxembourg doesn't change its VAT system, the European Commission will likely carry through on last year's threat to impose fines which would wipe out the tax income Luxembourg currently generates from offering the loophole to companies like Amazon.

http://www.the-digital-reader.com/2013/09/18/new-tax-rules-e...