Newsletters & Legal Alerts

The Draft Law No.

Since our last newsletter on the topic, the European Securities and Markets Authority (“ESMA”) updated a number of its Q&A regarding the Markets in Financial Instruments Directive – Directive 2014

On December 18th 2018, the Luxembourg Parliament (Chambre des Députés) passed Draft Law No. 7318 which transposes into domestic law the Anti-Avoidance Tax Directive (“ATAD”).

Background Regulation (EU) 2017/2402 of 12 December 2017 laying down a general framework for securitisation and creating a specific framework for simple, transparent and standardised securitisation (

On October 18th 2018, the Court of Justice of the European Union (the “ECJ”) handed down an important ruling (case C-153/17), providing new guidance regarding the deduction of input VAT on general ove

On November 15th 2018, the Organisation for Economic Co-operation and Development (“OECD”) published technical guidance for the application of the substance requirement to “low or no tax jurisdictions

On December 6th 2018, the Committee on Economic and Monetary Affairs (the “Committee”) adopted the report issued by Wolf KLINZ on the proposal for a directive of the European Parliament and of the Cou

The 2018 legislative elections having delivered their results, the previous coalition formed by liberals (DP), socialists (LSAP) as well as ecologists (Déi Gréng) has been re-elected for another 5-yea

With draft law No.