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The importance of substance in a private equity fund context Oliver R. Hoor

By: Hoor, Oliver R.
Material type: ArticleArticlePublisher: 2018Subject(s): INVERSIONES EXTRANJERAS | FONDOS DE INVERSION | INSTITUCIONES DE INVERSION COLECTIVA | LUXEMBURGO In: Tax Planning International Review v. 45, n. 4, April 2018, p. 20-21Summary: Whenever private equity investments are made in foreign jurisdictions, the question arises as to how much substance is required in Luxembourg. The international tax landscape provides for increasingly complicated anti-abuse legislation, and companies need to be aware of all current requirements.
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OP 804/2018/4-6 (Browse shelf) Available OP 804/2018/4-6

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Resumen.

Whenever private equity investments are made in foreign jurisdictions, the question arises as to how much substance is required in Luxembourg. The international tax landscape provides for increasingly complicated anti-abuse legislation, and companies need to be aware of all current requirements.

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