Related briefings

Irish High Court directs remote hearing of witness action

COVID-19 and the associated social distancing and other public health measures have had far-reaching practical consequences for court hearings. From the outset of the pandemic, the courts adapted quickly by introducing full remote hearings – initially for appeal hearings that did not require witnesses to give evidence, but also more recently for hearings involving witnesses. […]

Luxembourg: no interest and royalty deduction for EU non-cooperative tax jurisdictions

On 28 January 2021, the Luxembourg Parliament approved the new law, which disallows the tax deductibility of interest and royalties payable to related corporate entities located in the EU’s list of non-cooperative jurisdictions for tax purposes. The new law will enter into force on 1 March 2021 and apply to interest and royalties accruing as from that date.

Luxembourg tax authorities issue guidance on EU interest limitation rules

The first official guidance on the interest deduction limitation rules (″IDLR″) provided by Article 168bis of the Luxembourg Income Tax Law (″LITL″) was published in the tax circular (the ″Circular″) by the Director of Luxembourg Taxation, dated 8 January 20211.

Latest Briefings

Acquisition agreements during Covid-19

Given the ongoing impact of the Covid-19 pandemic, it is timely for us to look closely at material adverse change clauses in the context of a business acquisition.

Capital market trends and expectations for 2021

It has certainly been a profound start to a new decade thus far, and after the events of 2020, what have we noticed in terms of new stock exchange listing trends and what do we anticipate for this current calendar year?

The new how: thriving on change

The world is changing. At lightning-fast speed. This white paper, prepared as part of The Lawyer’s Smarter Working Week, looks at the main drivers for change in more detail and how you can prepare for ‘change3’.

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