Recherche
S'identifier

Mensuel de octobre 2019 - Fonds d’investissement

go back Retour << Article précédent     Article suivant >>


Luxembourg debt investment companies changing their operating model should review their transfer pricing
By Dinko DINEV, Director – transfer pricing, Deloitte Luxembourg   Private credit markets have expanded significantly over the last decade,(1) with an increasing number of debt investment companies being set up in Luxembourg by private equity firms or hedge funds. The operating models adopted for these companies are evolving, driven by various economic, tax, and political developments internationally. Key players in the investment industry are stepping up their presence and functionality in the Grand Duchy. This article proposes a transfer pricing (TP) strategy that, in our opinion, aligns with these trends in the Luxembourg market.   Typical debt investment structures involve an investment fund (Fund) setting up a wholly owned Luxembourg company to make...
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.