The Resource Administrative circular on taxation of Luxembourg limited partnerships is a welcomed first step

Administrative circular on taxation of Luxembourg limited partnerships is a welcomed first step

Label
Administrative circular on taxation of Luxembourg limited partnerships is a welcomed first step
Title
Administrative circular on taxation of Luxembourg limited partnerships is a welcomed first step
Creator
Subject
Language
eng
Summary
Luxembourg partnerships have proven to be very popular, notably with foreign actors in the private equity sector. While regulated partnerships formally benefit from broad tax exemptions, unregulated ones usually submit advance tax ruling requests confirming the absence of municipal business tax liability. A new circular issued in January 2015 provides certainty in this regard for unregulated partnerships which qualify as alternative investment funds, but does not fully lift the uncertainty for the remaining ones
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 17 (2015),
http://library.link/vocab/creatorName
Klethi, P-A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • partnership
  • private equity
  • investment fund
  • local tax
  • business tax
Label
Administrative circular on taxation of Luxembourg limited partnerships is a welcomed first step
Instantiates
Publication
Label
Administrative circular on taxation of Luxembourg limited partnerships is a welcomed first step
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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