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02 June 2021 / news

Holding Regimes in a New Era - 2021 edition

We are pleased to present you the 2021 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects of Selected Countries.

Holding Regimes in a New Era - 2021 edition

This publication provides a comprehensive overview of the most relevant tax aspects and certain non-tax aspects of 9 jurisdictions (Belgium, Hong Kong, Ireland, Luxembourg, the Netherlands, Singapore, Spain, Switzerland and the United Kingdom).

The information contained in this publication is based on the applicable laws in effect as per 1 January 2021, unless otherwise mentioned.

Download the publication Holding Regimes in a New Era 2021 here



Further guidance from the ECJ on VAT exemption for the management of special investment funds

Further guidance from the ECJ on VAT exemption

The ‘management of special investment funds’ may under certain conditions also encompass tax-compliance services. read more
ICLG securitisation Luxembourg 2021

Relationship Between Debt Funds and the Securitisation Regulation

This chapter assesses whether the Securitisation Regulation should be applicable to AIFs as issuers and securitisation special purpose entities. read more
VAT fixed establishment non-existing without staff

VAT fixed establishment non-existing without staff

The ECJ ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. read more