Over the past several decades, there has been a major push to provide uniform and harmonised intellectual property coverage worldwide. To date, however, there remain significant differences and gaps in intellectual property coverage globally. As commerce increasingly becomes focused on international trade rather than individual countries, companies and clients must respond by thinking globally while also understanding the differences that remain between jurisdictions.
Fin 2015, l’Organisation de Coopération et de Développement Économiques (OCDE) a rendu public ses rapports finaux sur les quinze actions proposées pour lutter contre l’érosion de la base d’imposition et le transfert de bénéfices. Ces « rapports BEPS » ont été salués par le Conseil de l’Union européenne.
Entièrement refondu pour cette cinquième édition, cet ouvrage prend en compte l’importante réforme de la loi de 1915 intervenue par la loi dite de « modernisation du droit des sociétés » du 10 août 2016. Bien plus qu’un simple toilettage des textes, la loi du 10 août 2016 a non seulement adapté la loi de 1915 aux besoins actuels des entrepreneurs et investisseurs, mais elle a également innové sur bien des points, afin d’améliorer la compétitivité du droit des sociétés luxembourgeois.
On May 4th 2017, the European Court of Justice (“ECJ”) released its judgement in the Commission vs. Luxembourg case (C-274/15). The ECJ followed the European Commission’s position and ruled...
On March 8th 2017, the European Commission adopted an amended Commission Delegated Regulation (“New Regulatory Technical Standards” or “New RTS”) supplementing the Regulation of the European Parliament and of the Council on key information documents (“KID”) for packaged retail and insurance-based investment products (“PRIIPS”).
On April 20th 2017, the ECJ ruled that the French legislation (art. 210 C of the French Tax Code), which provides that the deferral of taxation of capital gains related to assets transferred by a French company to a company established in another Member State...
On February 13th 2017, the Luxembourg supervisory authority, the Commission de Surveillance du Secteur Financier ("CSSF"), published the press release 17/06 adhering to the Opinion on share classes of UCITS (the “Opinion”) issued by ESMA on January 30th 2017.
On April 7th 2017, the European Securities and Markets Authority (“ESMA”) issued an updated version of its Q&A on the application of the Alternative Investment Fund Managers Directive (“AIFMD Q&A”).
On April 7th 2017, the European Securities and Markets Authority (“ESMA”) issued an updated version of its Q&A on Undertakings for Collective Investment in Transferable Securities Directive (“UCITS Q&A”).
