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US fund managers with an EU investment strategy generally use one or more special limited partnerships ("SCSp") to raise capital from European investors.

In 2008, a Luxembourg resident company redeemed its own shares, representing the balance of the shares owned by a shareholder

In the course of 2019 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments.

Today, the European and Financial Affairs Council ("ECOFIN") approved Directive on Faster and Safer Relief of Excess Withholding Taxes (hereafter "FASTER").

The tax environment in Asia continues to evolve. The diversity of tax systems in Asia (and their differing maturity) notwithstanding, there are a number of broader trends in Asian tax that can be discerned.

Our comparison table of Luxembourg investment vehicles has been updated. It takes into account the changes to the securitisation law adopted by the law of 25 February 2022.

The non-deductibility of corporate expenses and subsequent application of a withholding tax on the grounds of hidden dividend qualification: it should be demonstrated that a "special" relationship between ...

In our UCITS webinar, our speakers will discuss the reduced subscription tax rates available for investments in sustainable economic activities.

The European market for sub-investment grade corporate credit is now well established. This has been driven in large part by the ongoing move towards direct lenders as a growing source of debt financing.

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

As a reminder, on 22 December 2021, the European Commission issued its proposal for a directive to prevent the abuse of shell entities for tax purposes (ATAD III proposal).

With the current investment rate environment being what it is—low—fund managers and management companies are looking for more stability and better returns. However, for many, this is proving difficult.

Setting up an office in Luxembourg offers strategic advantages for US fund managers to access EU capital markets.

Yesterday, ten days after the conclusion of the last G7 summit held in Canada, US Secretary of the Treasury Scott Bessent announced an international tax agreement reached at the G7.

On 1 December 2020, the Luxembourg tax authorities ("LTA") issued the Circular L.I.R. n° 147/2, 166/2 et Eval. n°63 ("Circular") providing for the non-applicability...

The Economic and Financial Affairs Council (ECOFIN) today adopted revised conclusions on the EU list of non-cooperative jurisdictions for tax purposes.

On 4 October 2023, the law of 18 September 2023 was officially published in the Memorial (the Luxembourg official gazette), so that the new tax treaty between Luxembourg and the United Kingdom...