Luxembourg - Luxembourg Investment Funds: A Status Report
- J. Schaffner; J. Wantz
- European Taxation, 2011 (Volume 51), No 1
- 23 December 2010
The authors, in this article, outline the types of investment funds available in Luxembourg, the specificities of each type, as well as the applicable tax regime, with a particular focus on tax treaty entitlement. They also address alternative investment structures and recent developments.