The Resource Recent Luxembourg tax trends in the private equity environment

Recent Luxembourg tax trends in the private equity environment

Label
Recent Luxembourg tax trends in the private equity environment
Title
Recent Luxembourg tax trends in the private equity environment
Creator
Subject
Language
eng
Summary
In this article, the authors discuss recent trends in the "private equity" and alternative investment fund environment in Luxembourg in light of recent international tax law developments, including the OECD's BEPS initiative, the EU Anti-Tax Avoidance Directives and recent Luxembourg case law
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 8 ; p. 365-376
http://library.link/vocab/creatorName
  • Schaffner, J
  • Duro, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • private equity
  • investment fund
  • participation exemption
  • tax treaty
  • MLI
  • hybrid mismatch
  • ATAD
  • CFC
  • interest deduction
  • liquidation
  • GAAR
Label
Recent Luxembourg tax trends in the private equity environment
Instantiates
Publication
Label
Recent Luxembourg tax trends in the private equity environment
Publication

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