On 14 June 2023, the Administrative Tribunal (the "Tribunal") ruled on whether the use of classes of shares can be considered as an abuse of law. The transaction challenged by the tax authorities...

Strategic holding companies are common features in global commercial and industrial organizations and are used tactically in M&A.

The Ministry of Finance of the United Arab Emirates ("UAE") has published Cabinet Decision No. 34 of 2025 (the "New Cabinet Decision")...

The Administrative Court of Luxembourg has issued significant rulings on the qualification of interest-free loans and the use of corporate tax losses in relation to abuse of law concepts. These decisions provide crucial clarity for corporate tax planning and compliance strategies in Luxembourg.

Corporate Tax Comparative Guide for the jurisdiction of Luxembourg, check out our comparative guides section to compare across multiple countries

Alternative Investment Funds Comparative Guide for the jurisdiction of Luxembourg, check out our comparative guides section to compare across multiple countries