This newsletter is intended as a general discussion of the following topics: Capital Markets, Corporate, Investment Funds, Employment and Tax.
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CAPITAL MARKETS
- Transposition of the Transparency and Prospectus Amendment Directive
CORPORATE
- Modernisation of Luxembourg company law
- Law of 25 July 2015 relating to electronic archiving
INVESTMENT MANAGEMENT
- Case law - Individual claims against banks and PSF based on breaches of rules of conduct
- EMIR – Draft law
- European Long-Term Investment Funds – Draft regulatory technical standards
- Amendment of the double tax convention between Luxembourg and Spain
INVESTMENT MANAGEMENT - AIFMD
- Updated ESMA Q&A
- Amendment to AIFM Law
- ESMA advice on the extension of the passport
- Updated CSSF FAQ
INVESTMENT FUNDS - UCITS V
- Guidelines on sound remuneration policies
- Draft law
LABOUR LAW
- Working time directive – Travel to place of work
TAX
- New corporate tax measures
- Transposition of new GAAR and anti-hybrid rules of the EU parent-subsidiary directive
- Horizontal tax consolidations
- Investment tax credits for vessels / exit tax / unemployed individuals tax credit
- EU-FATCA and the OECD multilateral competent authority agreement - Draft law
- FATCA – Entry into force
- Tax treaty update
- VAT: Expenses related to the acquisition of shares
- Luxembourg case law
- Application of the new procedure on exchange of information on demand
- Clarifications on the application of articles 23 (3) and 41 LITL
- Confirmation of the established case law in the matter of abuse of law
- Application of Article 50 bis LITL to IP rights acquired in exchange of shares