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By Piotr Giemza-Popowski, Allison Norie
The transition from the Euro OverNight Index Average ("EONIA") to a new interest rate based exclusively on actual transactions – the euro short-term rate ("€STR")...
By Sébastien Binard, Clara Mara-Marhuenda, Grégory Minne, Paul Mousel, Olivier Hamou, Philippe Wery, Stéphane Joly-Meunier
This is the first of a series of two briefing notes published by the Restructuring & Insolvency practice of Arendt on recent or ongoing legislative changes in matters of insolvency law at Luxembourg and EU levels.
By Arendt & Medernach
Historically, IBORs proved to be prone to manipulations.
By Arendt & Medernach
Political agreement on changes to the Benchmarks Regulation has been reached at the European level.
By Arendt & Medernach
Political agreement on changes to the Benchmarks Regulation has been reached at the European level.
By Glenn Meyer, Laurent Schummer, Pierre Beissel, Olivier Hamou, Christophe Lentschat
The Luxembourg Business Registers ("LBR") announced yesterday that the administrative deadline regarding the Registre des bénéficiaires effectifs ("RBO") filing has been extended until 30 November 2019.
By Eric Fort, Alain Goebel, Jan Neugebauer, Thierry Lesage, Vincent Mahler
On 8 August 2019, the Luxembourg Government filed with Parliament Bill of Law n°7466 implementing into domestic law council directive (EU) 2017/952 of 29 may 2017 ("ATAD II").
By Eric Fort, Alain Goebel, Thierry Lesage, Vincent Mahler, Jan Neugebauer
The DAC 6 Bill requires certain intermediaries to report to their tax authorities cross-border arrangements that contain at least one of the hallmarks laid down in the DAC 6.
By Arendt & Medernach
This document is only accessible by a limited audience: contact us for an analysis of the examples related to your situation. The document provides examples on the approach to identify the BOs
By Pierre-Michael De Waersegger, Isabelle Lebbe, Philippe-Emmanuel Partsch
Saving for retirement will soon be facilitated by a personal pension product with truly pan-European characteristics.
By Bruno Gasparotto, Sophie Weyten, Nicolas Conrad, Claire Schmitt
The lease of buildings is as a rule VAT exempt but such VAT exemption can be waived through the exercise of a VAT option under certain conditions:
By Arendt & Medernach
The CSSF has published on 15 July 2019 two press releases concerning mandatory notifications for UK firms as well as for UCIs and their managers in the context of Brexit.
By Arendt & Medernach
The main aim of the Action Plan and the related communications made by the ECB is to support the market in the implementation of the transition away from EONIA.
By Arendt & Medernach
Today on 12 July 2019, after one year of negotiations among the European co-legislators, the Directive with regard to cross-border distribution of collective investment funds
By Arendt & Medernach
There are no exemptions to the obligation to complete the online assessment.
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