|
By Oliver R. HOOR, ATOZ Tax Advisers *
1. Introduction
Over the last decades, Luxembourg has emerged to the location of choice for the structuring of Alternative Investments (real estate, private equity, etc.) in and through Europe. The attractiveness of Luxembourg is linked to a host of factors, which have made it an essential part of the global financial architecture.
These factors include its flexible and diverse legal, regulatory and tax framework, investor and lender familiarity with the jurisdiction, the availability of qualified, multilingual workforce, the existence of a deep pool of experienced advisers and service providers, a large tax treaty network, an investor-friendly business and legal...
|