The Resource Circular provides welcome clarifications on Luxembourg limited partnerships

Circular provides welcome clarifications on Luxembourg limited partnerships

Label
Circular provides welcome clarifications on Luxembourg limited partnerships
Title
Circular provides welcome clarifications on Luxembourg limited partnerships
Creator
Subject
Language
eng
Summary
This article reviews recent clarifications concerning the taxation of Luxembourg limited partnerships. In 2014 Luxembourg introduced a new form of limited partnership (société en commandite spéciale, or SCSp). The regulations for the existing limited partnership (société en commandite simple, or SCS) were further adjusted. This article outlines the main aspects of the circular published by the Luxembourg tax administration on 9 January 2015, dealing with the SCS/SCSp for corporate income, municipal business, and net wealth tax purposes
Citation source
In: Tax notes international. - Falls Church. - Vol. 77 (2015),
http://library.link/vocab/creatorName
Keusen, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • limited partnership
  • investment fund
Label
Circular provides welcome clarifications on Luxembourg limited partnerships
Instantiates
Publication
Label
Circular provides welcome clarifications on Luxembourg limited partnerships
Publication

Library Locations

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