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On 22 August 2025, the Luxembourg tax authorities published a second circular on the application of the reverse hybrid rules (LIR 168quater/2).

Since late January 2021, the price action on shares of video games retailer GameStop Inc ("GME") and other heavily shorted companies like AMC Entertainment ("AMC") has attracted the attention of the finance world.

In a recent article published in the Journal of Information Science, Dr Deepak Saxena (Dublin Institute of Technology) and I postulated that managers frequently struggle with the amount and variety of...

The European Commission (EC) published its long-awaited Q&A on inter alia the applicability of the SFDR to non-EU AIFMs and sub-threshold (registered) AIFMs.

Bill No 7825 (the Bill), which aims, amongst other things, to amend the Act of 2 March 2004 on securitisation, as amended, was submitted to the Chambre des Députés on 21 May 2021.

This month the Commission de Surveillance du Secteur Financier issued two press releases in relation to Brexit.

While subscription line finance remains an essential tool, Net Asset Value (NAV) finance has emerged as an additional source of financing. Learn how these tools manage liquidity and drive growth.

In our last article we talked about possible communication solutions for fund manufacturers and distributors.

Private equity funds increasingly face investor demand for EUR-denominated commitments, creating complex currency risk management challenges. This analysis explores three structural approaches to accommodate EUR investors while balancing foreign exchange exposure, operational costs, and fund firepower considerations.

On 5 November 2025, the European Banking Authority (EBA) published its final Guidelines on environmental scenario analysis (EBA/GL/2025/04) (Scenario Guidelines).

Le 4 décembre 2019, le Conseil d'Etat français a, à la requête de la Fédération bancaire française, saisi la Cour de justice de l'Union européenne (CJUE)

The European Commission recently announced the start of the program for the creation of a so-called Capital Markets Union with the purpose to create a single capital market for all 28 European Member States.

A digital world calls for digital assets. Investors' interest in equity tokens as a new way to invest and get ownership in a company is on the rise

In contrast to bill of law 7401, the Bill of Law 7426 will take effect irrespective of whether there is a 'hard', 'soft' or "no-deal" Brexit.

On 17th January 2024, ESAs published their first set of final drafts of RTS under the Regulation (EU) 2022/2554 on Digital Operational Resilience for the Financial Sector of 14 December 2022 (also known as Digital Operational Resilience Act).

The Luxembourg government has adopted the Grand-Ducal Regulation of 25 October 2024 updating the accounting size criteria for Luxembourg companies.

Will IFRS 9 end up discouraging investors? I asked that question in another article a few months ago in a discussion of the new requirements, which relate to the accounting treatment of equity investments under IFRS 9.