Tax law: EU Commission in the fight against letterbox entities
The EU is tightening regulation against the abusive use of shell companies. The proposed directive, published at the end of 2021, has triggered a broad debate. In a guest article, ...
ESMA Guidelines on performance fees in UCITS and certain types of AIFs
The European Securities and Markets Authority published its final report on the guidelines on performance fees in UCITS and certain types of AIFs on 3 April 2020 (the “Guideli...
Impact of COVID-19 on Luxembourg investment funds: regulatory measures
On 21 March 2020, the Luxembourg Government declared a state of emergency (état de crise) for a period of up to three months based on article 32 (4) of the Luxembourg Constitution,...
