Relations between China and Luxembourg are older than a century. The relationship has evolved and adapted to the general context, emphasizing individual strengths and reflecting new developments.

Mit 1. Januar 2014 sind die Bestimmungen des neuen Doppelbesteuerungsabkommens zwischen Deutschland und Luxemburg (das „DBA") in Kraft getreten. Für Ruhegehälter, Renten oder ähnliche Vergütungen ist der neue Artikel 17 des DBA einschlägig, worin grundsätzlich nur der Wohnsitzstaat des Empfängers die Einkünfte besteuern darf.

The European Lawyer Reference published the second edition of "Gaming Law Jurisdictional Comparisons".

On August 8th 2014, ESMA published the translations of the guidelines on the reporting obligations for alternative investment fund managers.

The Luxembourg supervisory authority, the Commission de Surveillance du Secteur Financier, issued a template application questionnaire for Luxembourg alternative investment fund managers who may already wish to obtain approval by the CSSF as an AIFM.

The "Questions and Answers" document of the ESMA in respect of Directive 2011/61/EU on alternative investment fund managers was updated on July 18th 2014.

The China Law & Practice Annual Review is a fully bilingual guide providing our extensive readership in the domestic and international commercial legal community.

So far, the automatic enforcement of a pledge under the law of 5 August 2005 on financial collateral arrangements (the "2005 Law") had been interpreted by some as a barrier to the annulment of such enforcement.

Upon request by the JURI Committee, this study investigates the law and practice of arbitration across the European Union and Switzerland.

Our experts will present an overview of what it is important to do in such phases in order to maximise the results of the decision in favour of the different parties.

Draft law 6470 filed with the Luxembourg parliament on August 24th 2012 implements some of the provisions of Council Directive 2008/8/EU with respect to the place of supply of services.

The remuneration is not borne by a permanent establishment which the employer has in the State of employment.

The European Commission decided on February 21st 2013 to refer France and Luxembourg to the European Court of Justice for applying reduced VAT rates to ebooks.

On March 16th 2015, the Financial Intelligence Unit of Luxembourg issued a new form to file suspicious transaction reports.

We reported in a previous article that on April 15th 2014 the European Parliament adopted the Directive of the European Parliament and of the Council amending Directive 2009/65/EC.

The initial deadline applicable to UCITS custodian banks in order to comply with Circular 14/587 was December 31st 2015.

The International Comparative Legal Guide to Gambling provides a current and practical cross-border insight into gambling law, following a Q&A format to ensure thorough coverage of the topic within different legal systems worldwide.

Luxembourg signed a protocol to the income tax treaty with France on September 5th 2014. The French Protocol introduces a so called "real estate rich company" clause.

Luxembourg signed a protocol to the income tax treaty with France on September 5th 2014 ("French Protocol").

On September 17th 2014, the Grand-Duchy of Luxembourg inaugurated its Freeport, a facility constructed at the Luxembourg airport next to the Air Cargo Terminal.