Comparison table of Luxembourg investment vehicles
The purpose of this investment memorandum is to provide an overview of the investment vehicles (i.e. regulated, lightly regulated and unregulated) that Luxembourg offers to (foreign) entrepreneurs and managers. The table compares the UCITS, part II fund, SIF, SICAR, SPF, securitisation vehicle and soparfi. The overview covers inter alia the legal and regulatory requirements, the shareholding, the approval and supervision, taxation issues (such as the benefit from the EU Parent Subsidiary directive and double tax treaties and thin capitalisation rules) and so on…
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Briefings from Chevalier & Sciales
ESMA has published an opinion on the AIFMD rules covering late transposition.
Chevalier & Sciales has created this treaty table to provide an accurate and updated view of Luxembourg double tax treaties in force or currently pending.