Mensuel de décembre 2021 - Fonds d’investissement

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The strengthening of the tax transparency regulations in Europe and the related controls by the Tax Authorities
By Pierre KIRSCH, Partner and Camille PEREZ, Director, PwC Tax Information Reporting   The year 2020 has been marked by the strengthening of European rules promoting better tax transparency in the financial sector. These regulations have significantly impacted the Luxembourg market, notably linked to the volume of complex cross-border transactions and structures.   One year later, controls carried out by the tax authorities and regulators are stricter and require Financial Institutions (“FIs”) and other impacted actors to set-up an appropriate tax governance. These controls should be reinforced with the upcoming visit from the FATF.   We will detail those regulations and their obligations, the consequences of the stricter approach...
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