The 2011 Alternative Investment Fund Managers Directive (AIFMD) subjects all managers of alternative investment funds (AIFs) to harmonised regulatory standards …

Continue reading “France: AIFMD Rules on the Depositories to Alternative Investment Funds”

The Luxembourg and French governments signed a new tax treaty (the Treaty) that amends the current treaty that was concluded on …

Continue reading “The French Luxembourg double tax treaty”

Le projet de loi « Confiance » a été adopté par l’Assemblée Nationale en première lecture le 30/01/2018 Le projet de loi …

Continue reading “France et Fraudeurs : un projet de loi pour rétablir la confiance…”

Les lois de finances pour 2018 et 2nde loi de finances rectificative pour 2017 ont été publiées au journal officiel le …

Continue reading “France : Loi de Finances pour 2018 et incidences patrimoniales”

The draft bill n°7163 introducing an amended tax regime for intellectual property (“IP”) assets was recently enacted into a law …

Continue reading “The new BEPS compliant Luxembourg IP tax regime in Luxembourg”

Par un communiqué de presse du 15 septembre 2017, le ministre des Comptes Publics, M. Gérald Darmanin, a annoncé la …

Continue reading “Procédure de régularisation pour les résidents français : est-ce réellement terminé ?”

The Luxembourg Government released on 6 December 2017, the widely awaited draft bill n°7217 (the “Draft Bill”) providing for a …

Continue reading “The introduction of the UBO Register in Luxembourg”

Real estate investment trusts in Hong Kong First created in the United States in the early 1960s, real estate investment …

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The financial industry is being tremendously affected by the need for change with the digitalization of its products, services and …

Continue reading “HKMA (Hong Kong Monetary Authority) launches a Fintech Supervisory Sandbox (FSS)”

In Europe there are a couple of financial instruments little known to the general public, the European Venture Capital funds …

Continue reading “The amended EuVECA and EuSEF Regulations”

Viewed from abroad, Switzerland is regarded as a tax haven. Some of you may disagree, especially those of you who …

Continue reading “The Trust: a Powerful Wealth Tax Planning Tool for International Families in Switzerland”

Directive 2015/849 of the European parliament and of the council of 20 May 2015 (the “Fourth AML Directive”) was substantially …

Continue reading “The partial implementation of the 4th AML Register in Luxembourg”