Luxembourg Investment Funds: A Status Report

Journal
Schaffner, J.; Wantz, J.
Luxembourg
European Taxation 2011 (Volume 51), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.