The Luxembourg double tax treaties network — April 2014 update
Wildgen has released an April 2014 update on the Luxembourg double tax treaties network.
11 April 2014: A new tax treaty with Sri Lanka is in force as of 11 April 2014 (Mémorial A 59, 11 April 2014). This treaty will be applicable as of 1 January 2015.
12 March 2014: In its 2013 Annual Report, the Luxembourg Direct Tax Authorities reported that they have negotiated new tax treaties with Hungary, New Zealand, the UK and Uruguay. It is also reported that 659 exchanges of information upon request, spontaneous information exchanges and automatic exchanges of information have been handled by the Luxembourg Direct Tax Authorities in 2013 (11.5 per cent more than in 2012)…
Click on the link below to read the rest of the Wildgen briefing.
News from Wildgen
Briefings from Wildgen
The UCITS V Directive focuses on three main areas — which are presented in this briefing from Wildgen.
New CSSF Circular regarding the protection of investors in case of a material change to an open-ended UCI
The CSSF requires that sufficient time shall be provided to the investors in case of a material change to an open-ended UCI.