ArticleEU Tax Alert 190The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed of the latest developments on EU tax law.European UnionTaxLoyens & Loeff
ArticleEU Tax Alert 212The 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.European UnionTaxLoyens & Loeff
ArticleEU Tax Directives #3: The EU Public CbCR Directive – New York Office SnippetLoyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.European UnionTaxLoyens & Loeff
ArticlePrivate Wealth 2023Our international private wealth experts have contributed to create the ‘Chambers and Partners Global Practice Guide 2023' on ‘Private Wealth' by writing two chapters.European UnionTaxLoyens & Loeff
ArticleLaunching EU Investment Hubs: Legal And Tax Considerations For Location Of EU Investment Hub – New York Office SnippetThe 'Snippet' series from our New York office regularly offers insights on a range of EU tax and legal topics for US fund managers (‘FMs').GlobalCorporate/Commercial LawLoyens & Loeff
ArticleHow Can US Fund Sponsors Access EU Retail Investors? – New York Office SnippetLoyens & Loeff New York regularly posts 'Snippets' on a range of EU tax and legal topics in a concise and uncomplicated manner. Our latest Snippet addresses access to the EU retail market for US private fund sponsors.GlobalFinance and BankingLoyens & Loeff
ArticleThe Relevance Of Pillar Two For US Fund Managers – New York Office SnippetLoyens & Loeff NY regularly posts ‘Snippets' on a range of EU tax and legal topics. This is the first Snippet in a series about the relevance of Pillar Two (P2) for EU fund structures set up by US fund managers.GlobalFinance and BankingLoyens & Loeff
ArticleUS Fund Managers Raising Capital In Europe: Demystifying The AML/CFT Framework – New York Office SnippetUS fund managers (USFM) use unregulated Luxembourg special limited partnerships (SCSp) to raise EU capital.GlobalFinance and BankingLoyens & Loeff
Article2023 Global Transfer Pricing GuideTransfer pricing remains a primary focus of the international tax community. International efforts led primarily by the Organisation for Economic Co-operation and Development...GlobalTaxLoyens & Loeff
ArticleDevelopments In Tariffs And Their Interaction With Transfer PricingTariffs are by no means a new phenomenon, but recent developments have had a profound impact on global supply chains and international trade. From the US tariff waves introduced under the Trump administration...GlobalTaxLoyens & Loeff
ArticleELTIF Snippet Series #1 US Fund Managers – ELTIF As A Gateway To Capital From EU HNWIUS fund managers (USFM) have traditionally focused on large institutional investors. To onboard EU institutions, USFM often rely on a Luxembourg-based investor-facing access...LuxembourgFinance and BankingLoyens & Loeff
ArticleELTIF Snippet Series #6 US Fund Managers: Launching An ELTIF With An EU Host AIFMThe European Long Term Investment Funds ("ELTIF") label aims to boost long-term investments in the real economy and facilitates the distribution of illiquid assets to EU based HNWI.LuxembourgFinance and BankingLoyens & Loeff
ArticleLaunching EU Investment Hubs: US Fund Managers: Launching An In-house AIFM In Luxembourg – New York Office SnippetThis is the third and final Snippet in our series on the insourcing of functions in Luxembourg fund structures.LuxembourgFinance and BankingLoyens & Loeff
ArticleLaunching EU Investment Hubs: US Fund Managers: Structuring Through Luxembourg, Any Need To Lose Sleep Over CSRD? – New York Office SnippetUS fund managers (USFM) raising capital in the EU often establish a Luxembourg fund vehicle (Lux Fund). If the Lux Fund's investment strategy targets Europe, it commonly makes those investments via Luxembourg...LuxembourgFinance and BankingLoyens & Loeff
ArticleUS Fund Managers Launching A Fund In Luxembourg, With Or Without A RAIF Wrapper? – New York Office SnippetLoyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.LuxembourgFinance and BankingLoyens & Loeff
ArticleUS Fund Managers Raising Capital In Europe: Demystifying The AML/CFT Framework (Part II) – New York Office SnippetUS managers of private funds (USFM) use unregulated Luxembourg special limited partnerships (Fund) to raise EU capital. To benefit from an EU marketing passport, USFM often appoint a Luxembourg host alternative investment.LuxembourgFinance and BankingLoyens & Loeff
ArticleUS Managers Of Open-Ended Loan Origination Funds, What To Know About AIFMD 2? – New York Office SnippetLast November, the most likely final text for amendments to the Alternative Investment Fund Managers Directive ("AIFMD2") was made public.LuxembourgFinance and BankingLoyens & Loeff
ArticleLegal Echoes: Noteworthy Changes In Real Estate LawIn order to fight the effects of inflation, a temporary reduction of VAT rates has been applicable since 1 January 2023 and will last until 31 December 2023. The current rates...LuxembourgReal Estate and ConstructionLoyens & Loeff
ArticleUS Investment Firms And The Grand Duchy, A Love AffairWe all know them, Sunday afternoon birthday parties, making conversation… That is where we lawyers are often taken by surprise with questions like: "why are all these investment firms...LuxembourgStrategyLoyens & Loeff
ArticleNew Guidance On Mutual Agreement ProceduresThe Luxembourg tax authorities (LTA) have just published a new circular on tax treaty-based mutual agreement procedures (MAPs). LuxembourgTaxLoyens & Loeff