Mensuel de janvier 2024 - Fonds d’investissement

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Does a General Partner need a compensation? Transfer Pricing and Value-Added Tax explained
By Marc RASCH, Marie-Isabelle RICHARDIN, Konstantinos G. MYARIS, Véronika AZOVSKA, PwC Luxembourg *   Over the past 15 years, the funds market has increased rapidly, whereby Luxembourg is one of the main financial centres and the second-largest fund hub globally, after the United States. Luxembourg is a popular location for the establishment of investment funds due to its well-regulated financial sector and legal framework that caters to different types of fund structures. Luxembourg private fund structures offer stability, investor familiarity, limited liability for investors and a more favourable business landscape.   General Partner (GP) typically refers to an individual or entity that has unlimited liability and managerial control in a...
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