Recherche
S'identifier
vendredi 2 juin 2023
Tous les titres

 

Fax du vendredi 2 juin 2023 - Tous les titres

go back Retour << Article précédent     Article suivant >>

 

Debt capacity of Luxembourg companies: yet another headache for investment managers?

By Dinko DINEV, Partner and Oleg TUPCHII, Senior Manager, Transfer Pricing at Deloitte Luxembourg   NdlR. : A lire ou à relire - article publié dans notre mensuel de mai 2023   For fund managers, inter-company debt has always been a preferred way to structure capital injections into Luxembourg Special Purposes Vehicles (SPVs) because it provides a fast and efficient way to move cash across the investment platform.   However, SPV debt financing must comply with anti-abuse and anti-simulation principles in Tax Adaptation Law(1) as well as debt-to-equity ratio of related party borrowers, such as transfer pricing (TP) rules. These principles also apply to companies engaged in holding activities...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
Generali Investements LU
Zeb Consulting
Lamboley Executive Search
SOCIETE GENERALE Securities Services
Lpea.lu
DLA PIPER
Square management
Ernst&Young
Castegnaro
PwC
AXA IM Luxembourg
Digital Services, Technology and Consulting
Paragon
Bearingpoint
NautaDutilh
Linklaters
Stibbe
Mazars.lu
VP Bank
Loyens & Loeff
Fi&FO
MIMCO Capital
Sia Partners
J. P. Morgan
Pictet Asset Management
Comarch
A&O Shearman