miércoles, 14 de enero de 2015

New guidance on taxation of Luxembourg limited partnerships

The Luxembourg tax authorities have released circular LIR n 14/4, which includes more detailed guidance on the tax treatment of income derived by Luxembourg limited partnerships (Société en Commandite Simple - SCS) and Luxembourg special limited partnerships (Société en Commandite Simple Spéciale - SCSp).
The new circular, published January 9, 2015, clarifies the Luxembourg tax authorities' views on the tax treatment of these partnerships. While the new guidance applies to all SCS and SCSp entities, the circular also includes more specific comments about SCS and SCSp entities used in the alternative investments industry.
Source & more info: PwC

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