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Luxembourg announces new IP tax regime

Luxembourg has announced a new regime that offers a special tax incentive for certain income from intellectual property rights. This article examines the proposed new legislation.

Law Firm: DLA Piper | Published: 14 August 2017 | Practice Area: Sale and Supply of Goods and Services

Reputational value: for offshore jurisdictions, reputation counts for a lot

With onshore communities clamping down on non-compliance, reputation is key as offshore jurisdictions battle for funds work. This Legal Week supplement tackles some of the most pressing issues currently occupying the minds of lawyers in offshore markets.

Law Firm: Legal Week | Published: 04 November 2015 | Practice Area: Litigation and Dispute Resolution

All wrapped up - corporate-wrapped real estate

There are several benefits of acquiring and holding real estate through corporate entities and partnerships over acquiring and holding real estate directly. One of the main drivers behind a corporate wrapped real estate acquisition is tax efficiency.

Law Firm: Nabarro | Published: 23 September 2015 | Practice Area: Stamp & Transfer Duties

Rating: 1 person found this useful

Lego man shape community trade mark ruled valid - the lessons for litigators

The General Court (Third Chamber) in Luxembourg has ruled that Lego's manikin shape community trade mark is valid. The good news for Lego follows the General Court's 2008 decision that its registration for its brick shape was invalid, as Wragge Lawrence Graham & Co reports.

Law Firm: Gowling WLG | Published: 25 June 2015 | Practice Area: Practice and Procedure

Rating: 1 person found this useful

A ‘stone wall’ penalty? A useful reminder of the application of the rule against penalty clauses

The recent High Court case of Edgeworth Capital (Luxembourg) v Ramblas Investments [2015] is a useful reminder of the application of the rule against penalty clauses. In this briefing, Bond Dickinson looks at the lessons to be learned from this case.

Law Firm: Womble Bond Dickinson | Published: 25 February 2015 | Practice Area: Retail Banking

Rating: 5 people found this useful

The European Commission's crusade against fiscal state aid: a potential time-bomb

The European Commission has - once again - launched a new crusade against what it calls "aggressive tax planning". This time it is about "fiscal State aid", i.e. subsidies in the form of national tax advantages. In this briefing, DLA Piper sets out the key issues to be aware of.

Law Firm: DLA Piper | Published: 15 October 2014 | Practice Area: Corporation Tax

Rating: 1 person found this useful

Amendment to France-Luxembourg tax treaty signed - a look at the key points

The fourth amendment to the France-Luxembourg tax treaty was signed on 5 September this year. The scope of the amendment is limited to the taxation of real estate capital gains - in this briefing, Baker & McKenzie looks at some of the key details.

Law Firm: Baker McKenzie | Published: 24 September 2014 | Practice Area: Capital Gains

Rating: 1 person found this useful

The end of the road for 'one-way' jurisdiction and arbitration clauses?

Following the 2008 financial crisis, there has been greater focus by commercial parties on dispute resolution provisions in transaction documents. At the drafting stage, where (and how) parties' disputes are to be determined has become a contentious issue on many deals, as Allen & Overy reports.

Law Firm: Allen & Overy | Published: 23 June 2014 | Practice Area: Mergers & Acquisitions

Rating: 1 person found this useful

Financial services update – UCITS funds, the regulatory landscape and the EU AIFM Directive

Dechert’s financial services fourth-quarter report from December 2010 looks at how the UCITS IV Directive introduces the key investor information document (KII); the changing regulatory landscape over the past two years; and depositary liability under the EU AIFM Directive.

Law Firm: Dechert | Published: 31 December 2010 | Practice Area: Regulators and Enforcement

Temporary measures to promote employment in Luxembourg

Allen & Overy analyses the law dated 3 August, on certain temporary measures to promote employment and adapt the guidelines of the unemployment benefit system, which introduces several temporary measures, applicable for a duration of 24 months.

Law Firm: Allen & Overy | Published: 27 August 2010 | Practice Area: Regulation and Enforcement

Rating: 1 person found this useful

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