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Mensuel de novembre 2023 - Fonds d’investissement

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Pillar 2 and flow-through entities: partnership or partner-split?
The issue of how GloBE rules treat transparent entities plays a critical role in income allocation. While the Model Rules provide guidance, there is some prevailing uncertainty in the industry.   In this piece, Vincent Remy, EY Luxembourg Partner and Private Debt Leader, and Alex Pouchard, EY Partner and Luxembourg Tax Desk Leader based in the US, seek to provide some answers.   The tax treatment of flow-through entities is best explained by way of illustrative example. In this case, we consider an investment structure in which investors invest through a partnership, taking into account the inherent risks of being subject to the 15% global minimum tax(1) on the partnership’s income. The extract will revolve around the definition and rules attached to...
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