Mensuel de juillet 2022 - Fonds d’investissement

go back Retour << Article précédent     Article suivant >>

Is no tax at Luxembourg fund level still a given? A practical take on the reverse hybrid rules
By Frank van Kuijk, Partner, Investment Management ; Kévin Emeraux, Senior Associate, Tax ; Megane Lindecker, Associate, Investment Management, Loyens Loeff Luxembourg S.à r.l.   The basic idea behind an investment fund, is a tool to provide investors with exposure to assets they would not regularly have access to individually. Either the price of a specific asset exceeds their financial capacity, or a direct investment would limit their possibility to achieve a further level of diversification. This thought, combined with the idea that specialised teams are better positioned to find the right assets over the investor, form the fund industry’s business model. To be specific: a fund is a collection of carefully selected assets that offer participants...
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.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
J. P. Morgan
Generali Investements LU
MIMCO Capital
Allen & Overy
Sia Partners
Pictet Asset Management
Lamboley Executive Search
Zeb Consulting
Square management
SOCIETE GENERALE Securities Services
VP Bank
AXA IM Luxembourg
Loyens & Loeff