Newsletters & Legal Alerts

On March 29th 2019 ESMA released an updated version of Questions and Answers on the Application of Alternative Investment Fund Managers Directive.

While under Luxembourg tax law dividend distributions are subject to withholding tax, share capital reductions are out-of-scope provided that (i) no distributable reserves are available, which would b

On March 26th 2019, the Council’s conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes (2019/C 114/02) (hereinafter the “List”) have been published in the Official Jour

The financial sector is not immune to the rapid evolution of modern technologies, which are undergoing profound transformations.

Pursuant to Article 16(4) of the Regulation (EU) No.

ESMA updated its Q&A (the “Q&A”) on Directive 2004/109/EC (“Transparency Directive”), to clarify the obligations applicable to issuers with respect to its choice of home Member State in case t

On March 27th 2019, ESMA published new Questions & Answers on the Prospectus Regulation documents (“Q&A”) relating to Regulation (EU) 2017/1129 of 14 June 2017 (the “Prospectus Regulation”).

In anticipation of the United Kingdom leaving the European Union (or simply “Brexit” as it is more commonly referred to) without an agreement in place (the so-called “Hard Brexit” scenario), the Luxem

On March 26th 2019, the European Parliament (“EP”) adopted a report on financial crime, tax evasion and tax avoidance (the “Report”).