In Luxembourg, the AIFM Directive was implemented by the Law of July 12, 2013 on Alternative Investment Fund Managers (AIFM Act). In doing so the provisions of the AIFM Directive were largely implemented to the letter (abstaining from any gold plating). ... (more)
Norbert Walter-Borjans, finance minister for North Rhine-Westphalia, has repeated his claim that Germany must act unilaterally to target multinational tax avoidance through BEPS (base erosion and profit shifting). In an article published by the professional periodical International Tax Review, Holger Hartmann ... (more)
Not much time left – only private capital investors taking action before this year's end may take advantage of the chance to reduce their tax burden by offsetting losses that were incurred before the investment income flat tax entered into ... (more)
