Mondaq Europe - Luxembourg: All Topics
KPMG Luxembourg
On the path to relocating to the EU from Britain, many firms are finding the EU's legislative framework a little obscure.
KPMG Luxembourg
In its October 2017 statement on enforcement priorities, the ESMA drew attention to the potentially significant impacts that IFRS 15 may have on timing and revenue recognition.
Arendt & Medernach
The draft laws implementing AMLD 4 set out strict rules to allow for protection against improper access to the information on BOs.
ELVINGER HOSS PRUSSEN
In the new Circular of 8 December 2017 (the "Circular"), which replaces Circular L.G. – No. 61 of 12 February 2015 dealing with the issuing of tax residence certificates for UCIs, ...
KPMG Luxembourg
Over the past years, cloud technology has strongly reinforced its position in the market as the new leading support technology.
Dentons
On 6 December 2017, two Bills of Law which will implement articles 30 and 31 of the Directive 015/849 of the European Parliament and the Council of 20 May 2015 on the prevention of the use...
KPMG Luxembourg
Web banking, mobile apps, disruption, chatbots, robotic automation processes, robo-advisors... quite a slew of new terms have fast become ubiquitous amongst private bankers.
Intertrust
Intertrust, a leading global provider of high-value fund, corporate, capital markets and private wealth services, is pleased to announce that it has received the CSSF's authorisation...
Arendt & Medernach
MiFID II revises and completes the rules currently in place. In particular, the scope of regulated products and activities is extended.
Arendt & Medernach
As announced by the Luxembourg Finance Minister in his presentation of the 2018 budget bill, the government introduced certain amendments to the current tax regime of stock option plans
KPMG Luxembourg
The Insurance Distribution Directive (IDD) is to insurance what MiFID is to investments.
KPMG Luxembourg
In April 2014, the final text of the revised Markets in Financial Instruments Directive (MiFID II) was adopted.
ELVINGER HOSS PRUSSEN
A Soparfi is a fully taxable ordinary commercial company, whose corporate purpose is limited to the holding of participations and related activities. A Soparfi has full treaty access...
KPMG Luxembourg
On 25 October 2017, the Draft Bill of Law implementing the Regulation (EU) No 1286/2014 on key information documents on packaged retail and insurance-based investment products ...
Ogier
The days of thinking about single jurisdictions are long gone. When structuring a large private equity fund, for example, it is likely going to contain international investors (the US, Europe, Asia)...
Dennemeyer Group
What makes our Thanksgiving turkey taste so good? If it were not for a patented poultry frying apparatus, we might never know how it should taste in the first place. So, let us give thanks to U.S. Patent No. 5,896,810 and many other inventions that keep our wishbones on the table and pajama bottoms loose.
ELVINGER HOSS PRUSSEN
M&A activity remained relatively strong in Luxembourg in 2016 and 2017, despite a global slowdown due to the uncertainties resulting from Britain's decision to leave the European Union and key global elections.
KPMG Luxembourg
The measurement of fair value, along with any related disclosures, is an important area of focus for accountants, regulators, investors, and shareholders.
KPMG Luxembourg
More than ever, it's on everyone's mind, especially in the context of the OECD's Base Erosion and Profit Shifting (BEPS) action and the Multilateral Instrument (MLI).
KPMG Luxembourg
Many of Luxembourg's double tax treaties indicate that the right to tax capital gains arising from a disposal of shares in a company—specifically a company that, at the time of the sale ...
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