Recent Luxembourg Tax Trends in the Private Equity Environment PDF Download
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Author: J. Schaffner
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
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.
Author: J. Schaffner
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
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.
Author: Oliver R. Hoor
Publisher:
ISBN: 9782919814152
Category :
Languages : en
Pages :
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Book Description
Over the last few decades, Luxembourg has emerged to the location of choice for alternative investments (private equity, private debt, real estate, infrastructure, etc.) in and throughout Europe. The attractiveness of Luxembourg is linked to a host of factors which have made it an essential part of the global financial architecture. 0These factors include a flexible and diverse legal, regulatory and tax framework, investor and lender familiarity with the jurisdiction, the availability of a qualified, multilingual workforce, the existence of a deep pool of experienced advisers and service providers, a large tax treaty network, an investor-friendly business and legal environment, and political stability, to name a few. 0However, while the Grand-Duchy continues to be attractive for international investors and asset managers, the climate in the international tax arena has changed significantly over the last few years. The OECD Base Erosion and Project Shifting (?BEPS?) Project and related initiatives at EU level resulted in substantial tax law changes across Europe and the rest of the world. 0In the European Union, the transposition of two Anti-Tax Avoidance Directives (?ATAD? and ?ATAD 2?) resulted in the implementation of a number of anti-abuse provisions such as the interest limitation rules, the hybrid mismatch rules and a general anti-abuse rule. 0While substance was always an important topic for Luxembourg companies which are frequently involved in cross-border investment and business activities, the focus on economic substance only increased throughout and following the OECD BEPS Project. Therefore, it is crucial to equip Luxembourg companies with an appropriate level of substance. 0Another important development concerns transfer pricing which has become the hot topic in Luxembourg.
Author: Erika C Collins
Publisher: Law Business Research Ltd.
ISBN: 1912377683
Category :
Languages : en
Pages : 1263
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Book Description
The Employment Law Review, edited by Erika C Collins of Proskauer Rose LLP, serves as a tool to help legal practitioners and human resources professionals identify issues that present challenges to their clients and companies. As well as in-depth examinations of employment law in 48 jurisdictions, the book provides further general interest chapters covering the variety of employment-related issues that arise during cross-border merger and acquisition transactions, aiding practitioners and human resources professionals who conduct due diligence and provide other employment-related support in connection with cross-border corporate M&A deals. Other chapters deal with global diversity and inclusion initiatives across the globe, social media and mobile device management policies, and the interplay between religion and employment law. Contributors include: Els de Wind, Van Doorne; Annie Elfassi, Loyens Loeff. "e;Excellent publication, very helpful in my day to day work."e; - Mr Frederic Thoral, Head of HR, BNP Paribas"e;Excellent coverage and detail on each country is brilliant."e; - Mr Raani Costelloe, General manager of Legal and Business Affairs, Sony music Entertainment, Australia"e;An excellent resource for in-house counsel for a company with an international footprint."e; - Mr John R Pendergast, Senior Counsel, BASF Corporation, USA"e;It's invaluable to any lawyer dealing with cross-border and privacy-related employment issues and is a cornerstone to my own legal research"e; - Oran Kiazim, Vice President, Global Privacy, SterlingBackcheck, UK
Author:
Publisher: Aspatore Books
ISBN: 9780314274168
Category : Law
Languages : en
Pages : 153
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Book Description
Tax Law Developments Affecting Private Equity and Venture Capital provides an authoritative, insider's perspective on the recent trends and proposed tax law changes impacting private equity and venture capital funds, investors, and advisors. Featuring partners from some of the nation's leading law firms, these experts guide the reader through the intricacies of tax law and the strategies lawyers can use to help their clients maintain a competitive edge while avoiding liability. From carried interest legislation to deferred consideration regulations, these leaders discuss both new and proposed tax law changes and the potential effects on the structuring and administration of funds and their portfolio companies. These top lawyers give tips on understanding compliance requirements, addressing clients' existing tax structures, and working with new IRS regulations. Additionally, these leaders discuss the influence of the turbulent economy on tax legislation and how to keep clients up-to-date. The different niches represented and the breadth of perspectives presented enable readers to get inside some of the great legal minds of today, as these expert attorneys provide key insights on success in this ever-changing area of law.
Author: Marc Schmitz
Publisher:
ISBN: 9789087223366
Category : Aliens
Languages : en
Pages : 610
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Book Description
Luxembourg in International Tax' takes an in-depth look at corporate taxation in Luxembourg and the tax issues that may be of interest in an international environment. Although it principally focuses on those areas of interest to international investors and tax experts requiring a clear explanation of corporate tax in Luxembourg, it is also of interest to locally based practitioners. The first edition rapidly became a standard reference work in Luxembourg tax literature, and its reputation was maintained through the second edition, which continued being referred to and selling long after the date of issue. 0This new edition of the book is updated to incorporate tax developments on the national level up to January 2015, including the latest changes on the exchange of information, advance tax clearances and the codification of the arm’s length standard. It also covers Luxembourg’s intellectual property box regime, private wealth management companies and other investment entities, and the taxation of financing activities in Luxembourg. Furthermore, it contains a new chapter on tax treaties, which provides insight into the particularities of Luxembourg’s treaty network and its interaction with domestic law. 0The book provides a vast amount of up-to-date information combined with an in-depth analysis of business taxation in Luxembourg. It is a valuable guide for international tax experts wishing to gain a better understanding of corporate tax in Luxembourg as well as for locally based practitioners. With numerous examples given in each chapter, it will also be of interest to students.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264852395
Category :
Languages : en
Pages : 94
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Book Description
This edition of the OECD Sovereign Borrowing Outlook reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area.
Author: Aspatore Books Staff
Publisher:
ISBN: 9781596222670
Category : Business & Economics
Languages : en
Pages : 146
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Book Description
Private Equity Laws is an authoritative, incisive collection of insider perspectives on the dynamic and innovative forefront of the laws that govern investments, negotiations, and funding within the fields of private equity and venture capital. Featuring group chairs and partners, all representing some of the nation's top firms, this book discusses the current shape and future state of the private equity field. These leading lawyers share their insight on globalization, investment strategies, claw-back provisions, fundraising, conducting successful fund negotiations, and more. Additionally, these authors offer practical guidance for the individual private equity investor or venture capitalist, elaborating on such laws as Sarbanes Oxely, The Investment Company Act, The Securities Act of 1933, The Investment Advisors Act, and other general tax laws that commonly intersect with private equity practices.
Author: National Intelligence Council
Publisher: Cosimo Reports
ISBN: 9781646794973
Category :
Languages : en
Pages : 158
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Book Description
"The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264438181
Category :
Languages : en
Pages : 651
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Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Author: Hilary Devine
Publisher: International Monetary Fund
ISBN: 1513571567
Category : Business & Economics
Languages : en
Pages : 161
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Book Description
The Covid-19 pandemic has aggravated the tension between large development needs in infrastructure and scarce public resources. To alleviate this tension and promote a strong and job-rich recovery from the crisis, Africa needs to mobilize more financing from and to the private sector.
