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Content Type: Publications Related Tags: 'Private equity & funds' or 'Banking & finance' or 'Belgium' or 'Personal tax'

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Luxembourg government approves the ATAD 2 Bill

12 August 2019


The new directive addresses hybrid mismatches with third countries, adds cases not covered by ATAD 1, and expressly refers to the OECD’s BEPS report (Action 2) as its source. The Luxembourg government approved the transposition bill (the Bill) on 26 July...

BCBS/IOSCO announce Phase 5 Initial Margin split

31 July 2019


Global standard setters BCBS and IOSCO have announced that the fifth implementation phase for initial margin (IM) rules for uncleared OTC derivatives will now be split into two phases, with smaller buy-side firms granted an extra year to implement these requirements. Under...

A Guide to Restructuring and Insolvency Procedures in Europe

8 July 2019


We are delighted to publish an updated version of our Guide to restructuring and insolvency procedures in Europe. The Guide is designed to provide you with an overview of the relevant law in the diverse legal systems that operate across Europe. It will assist in...

EU agrees new rules on plastics

3 July 2019


The EU institutions have agreed ambitious new measures to tackle marine litter, by limiting the use of the single-use plastic products that are most often found along Europe's beaches. Products made from oxo-degradable plastic and lost and abandoned fishing...

EU-Mercosur: after 20 years of negotiations, a deal is finally reached

28 June 2019


On Friday 28 June, Mercosur (Mercado Común del Sur – the economic and political bloc comprising Argentina, Brazil, Paraguay, and Uruguay) and the EU finally reached a deal on the trade component of an Association Agreement that has been the subject...

Besteuerung des Carried Interest – Aktuelles BFH-Urteil

12 June 2019


Die Besteuerung des Carried Interest in Deutschland ist mit vielen Unklarheiten behaftet. Mit dem Urteil vom 11. Dezember 2018 (VIII R 11/16), das erst am 29. Mai 2019 veröffentlicht worden ist, liegt erstmalig eine höchstrichterliche Stellungnahme zu...

The new European Parliament: A look ahead

6 June 2019


More than 200 million EU citizens cast their votes between 23 and 26 May 2019 to choose the next cohort of MEPs. The new European Parliament is characterised by increased fragmentation and therefore a greater role for smaller parties.