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Tax update, October 2015: Budget Law 2016; case law on transfer pricing; temporary equalisation tax; and more
…and adoption of the FATCA Law, case law on the meaning of ‘supply of services’, and the double tax treaty network.
Broad range of vehicles available for PRC outbound investments.
The country’s legislator constantly adapts company law to take account of the needs of international investors.
Staff delegates will profoundly change the ‘social dialogue’.
The links between Luxembourg and the US go back centuries...
The Advocate General of the CJEU has further defined VAT exemptions applicable to collective investment funds...
Luxembourg opens the door to China with approval of R-QFII UCITS funds.
Luxembourg, EU and international developments in tax regulation, including the double tax treaty network.
There has been talk of a Gulf Co-operation Council ‘funds passport’, but a regulatory framework has yet to be drafted.
Simplified form of company to be introduced; ‘sarl’ companies to become more flexible, and other proposals.
The Luxembourg Budget law, abolition of the witholding tax system and a new circular on benefits-in-kind, plus more.
The CSSF has no objections to UCITS investing in China A-Shares using the Hong Kong-Shanghai Stock Connect platform.
Luxembourg offers interesting tax legislation for reinsurance businesses.
Bill of law no. 6625, which will substantially change the legal regime applicable to bearer shares issued by a Luxembourg company, was adopted on 16 July 2014.
The final texts of the revised Markets in Financial Instruments Directive have been published in the Official Journal of the European Union.
The first Luxembourg R-QFII UCITS allowing for a 100 per cent China A-Shares strategy has been approved by the CSSF.
The Arendter — February 2014 download
Arendt & Medernach has launched The Arendter magazine. Topics covered in this first issue include tax, regulatory, international, art, training and innovation.
Arendt & Medernach has released its Luxembourg legal update for December 2013.
Arendt & Medernach’s London office demonstrates a desire to better understand the needs of UK clients seeking Luxembourg law advice.