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vendredi 3 novembre 2023
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US fund managers – insourcing functions related to Luxembourg holding structures

By Frank van Kuijk, investment management, Veronique Sway, tax and Megane Lindecker, tax / investment management of Loyens Loeff New York   Article publié dans notre mensuel d'octobre 2023   When US fund managers tap into the European investor market, they frequently offer prospective European investors the option to commit to a Luxembourg fund vehicle. EU investors generally prefer to commit to such a fund vehicle rather than an offshore vehicle, because of “smell test” reasons.   It is not only EU fund raising that often comes with a Luxembourg angle. When US fund managers target European assets, they will encounter that this often also comes with a Luxembourg angle in the form of a Luxembourg...
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