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Is your question of a legal or tax nature, or both? What are the legal consequences of a particular tax structure and vice versa? More and more companies, financial institutions, governments and individuals are discovering the benefits of customised integrated advice.

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As a leading firm, Loyens & Loeff is the natural choice for a legal and tax partner if you do business in or from the Netherlands, Belgium and Luxembourg, our home markets. You can count on personal advice from any of our 900 advisers based in one of our offices in the Benelux or in key financial centres around the world. Thanks to our full-service practice, specific sector experience and thorough understanding of the market, our advisers comprehend exactly what you need.

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News

CSSF releases revised AIFMD Q&A

The Luxembourg regulator (the Commission de Surveillance du Secteur Financier – CSSF) has just released a revised version of its Frequently Asked Questions (the Q&A 1 ) in respect of the law of 12 July 2013 on alternative investment funds managers (the AIFM Law) which has implemented Directive 2011/61/EU on alternative investment funds managers (the AIFMD) under Luxembourg law. The most notable development is made in relation with the notification regime for non-EU alternative investment funds m...

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Tax Flash: Final text adopted for amendment to Parent Subsidiary Directive for hybrid financing arrangements



On 8 July 2014 the European Union’s Council of Economic and Finance Ministers (“ECOFIN”) adopted the text for amending the Parent Subsidiary Directive (2011/96/EU) (the “Directive”) to prevent double-non taxation via the use of hybrid financing arrangements. The adopted text provides for a mandatory limitation of the exemption of payments received through hybrid financing arrangements. Pursuant to this limitation, the Member State where the parent company is established shall tax profi...

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