Newsflashes

The law of August 10 th 1915 on commercial companies as amended (" LCC") had long since evolved at a glacial pace, following European directives over the years; thus the need for an ambitious reform to ensure its modernization and increase its attractiveness. This reform came into force on August 23

On September 11 th 2018, the Luxembourg Grand-Ducal Regulation of August 1 st 2018 amending the amended Grand-Ducal Regulation of January 23 rd 2003 implementing the amended Law of December 19 th 2002 on the trade and companies register and on the accounting records and annual accounts of

The OECD recently released a working paper on simplified registration and collection mechanisms aimed at tax authorities and addressing the issue of the effective enforcement of taxation rights on non-resident taxpayers. Countries generally have two options in order to enforce the tax collection

On September 19 th 2018, the European Commission (“ Commission”) announced that it had concluded that the treatment of McDonald’s profits in Luxembourg did not constitute illegal state aid within the meaning of Article 107 of the Treaty of the Functioning of the European Union. In December 2015, the

HISTORIQUE La loi du 1 er août 2001 (la Loi de 2001) concernant la circulation des titres et autres instruments financiers était, déjà à son époque, un pas important vers la modernisation de la législation du secteur financier. La modernisation était lancée, une étape significative supplémentaire

The European Securities and Markets Authority (“ ESMA”) recently updated its Q&A on Directive 2011/61/EU of the European Parliament and of the Council of June 8 th 2011 on Alternative Investment Fund Managers (“ AIFM Directive”) regarding the supervisory responsibilities of competent authorities in