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We invite you to watch this 30-minutes webinar recording, featuring the second part of Transfer Pricing Webinar Series - "The TP aspects of intragroup loans – debt-to-equity ratio – interest rate determination."

Private debt funds are alternative asset funds that have gained importance in recent years, particularly in Germany.

Sustainability has become a key focus across all asset classes. Private Debt is gaining interest and is becoming an essential part of the way the economy is financed.

In its judgment delivered on 28 June 2012, the Court of Justice of the European Union gave useful clarifications on the notion of "inside information" within the meaning of Directive 2003/6/EC and Directive 2003/124/EC.

On July 15, 2014 the European Securities and Markets Authority published two consultation documents (ESMA/2014/808 and ESMA/2014/809).

When launching a Luxembourg ELTIF, selecting the appropriate legal form is a critical first step. While the Luxembourg société en commandite spéciale (SCSp)...

The Luxembourg Capital Markets Association (LuxCMA) is Luxembourg's first association exclusively focused on the capital markets industry.

10 June 2020 – Welcome to Asset Yield, the podcast series of Kinstellar Asset Solutions, where we interview principal investors, originators, advisors, and funders in the world...

In 2011, a Luxembourg company (Company A) granted a profit participating loan (Loan) to its Belgian subsidiary (Company B), which held debt securities issued by another entity (the Securities).

US fund managers (USFM) that consider an EU fundraising usually rely on an investor-facing Luxembourg special limited partnership (SCSp) qualifying as an alternative investment fund for European purposes...

Since the 2008 crisis, mid-sized companies have often come up short when it comes to growth finance, due to banks lowering their levels of debt financing...

As EU fund sponsors (EUFS) grow, they often recognise that establishing a fund in Luxembourg, rather than a fund in their home jurisdiction, increases their chances of attracting capital from across the EU.

On 8 October 2024, the Council of the European Union (the Council) adopted the package of measures known as the "Listing Act" (the Act), following the provisional agreement reached...

In a final judgment rendered on 23 November 2023, the administrative court confirmed that an interest-free loan in the case at hand qualified as debt instrument for tax purposes.

Ogier's new fund finance specialist in Luxembourg, Jad Nader, says that the deal pipeline is beginning to flow following a summer slowdown.

Foreign investment is only allowed to a limited extent and can only be carried out in a state-controlled economy through a channel approved by the Chinese government.

Following the implementation into Luxembourg law of Directive 2010/73/EC amending Directives 2003/71/EC on the prospectus to be published when securities are offered to the public or admitted to trading (the "Prospectus Directive") and 2004/109/EC on the harmonisation of the transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market (the "Transparency Directive") by a Law of 26 June 2012 (see our newsletter of July 2012), the