Recherche


S'identifier

Le Mensuel
Monthly

mars 2019

Informatique financière

Style & Succès

Mensuel de mars 2019 - Fonds / Bourse

go back Retour << Article précédent Article suivant >>

The Danish “Beneficial Ownership” Cases: CJEU Rules that Luxembourg SICAR Regime May Not Benefit from EU Interest and Royalties Directive

By Diogo Duarte de OLIVEIRA, Lawyer, Partner - Tax Olivier dal FARRA, Lawyer, Counsel, Stibbe Luxembourg On 26 February 2019, the Court of Justice of the European Union (CJEU) ruled in Grand Chamber regarding the non-application of the Parent-Subsidiary Directive (PSD)(1) and of the Interest and Royalties Directive(2) (IRD) in cases of abuse or pursuant to the beneficial ownership test. Among the cases reviewed, one in particular - Case C-118/16 - may have immediate consequences on the tax structuring of investments made by certain Luxembourg-based investment funds, and on the tax treatment of Luxembourg SICAR (Société d’Investissement en...

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.

E-mail:
Mot de passe:
	Rester connecté


Mot de passe oublié ?