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Mensuel de novembre 2021 - Economie / Banques

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Transfer pricing and the rise of regulation in the alternative investment space
By Enrique MARCHESI-HERCE, Partner, Transfer Pricing Gonçalo DOROTEA CEVADA, Senior Manager, Transfer Pricing – Deloitte Luxembourg   Regulatory frameworks and latest trends   Following the 2008 global financial crisis, many countries opted to increase their control and supervision powers of the financial markets. The European Union (EU) was not an exception. On 8 June 2011, the Council of the EU and the European Parliament (EP) enacted the Directive 2011/61/EU on Alternative Investment Fund Managers (AIFMD), aimed at regulating and harmonizing the internal market for alternative investment fund managers (AIFMs). Luxembourg transposed the Directive into national law, and the AIFs industry is currently governed by the Law of...
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