Recherche
S'identifier

Mensuel de décembre 2021 - Fonds d’investissement

go back Retour << Article précédent     Article suivant >>


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...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.