Newsletters & Legal Alerts

The different regimes that are applicable to third-country firms (hereinafter the “TCF(s)”) that wish to provide investment services or perform investment activities together with ancillary investment

On February 22nd 2019, the Luxembourg tax authorities published a Circular (the “Circular”) providing guidelines as to the new rules applicable to permanent establishments (“PE”).

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

On March 29th 2019, ESMA released an updated version of Questions and Answers application of the Undertakings in Collective Investments in Transferable Securities Directive (“UCITS Q&A”).

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

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

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

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