Complete revision of the Kremer-Lebbe book on collective investment schemes under Luxembourg law
The Luxembourg financial centre is the second largest in the world for investment funds in terms of assets managed. The first Luxembourg investment fund was set up in 1959. By 1970, there were 102. Nowadays, there are more than 13,600 (including sub-funds), with some €2,680bn (£2,200bn) in assets under management.
The growing popularity of Luxembourg funds has gone hand in hand with growth in volume and the complexity of regulations governing them. This is what prompted the authors to draw up a summary aimed at professionals working in the sector. This book is intended to help practitioners understand the legal operation of collective investment schemes and provide them with immediate and practical answers…
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The Advocate General of the CJEU has further defined VAT exemptions applicable to collective investment funds
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