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Q&A: tax issues for private equity funds in Luxembourg

Q&A: tax issues for private equity funds in Luxembourg

Q&A: tax issues for private equity funds in Luxembourg Taxation Tax obligations Would a private equity fund vehicle formed in your jurisdiction be subject to taxation there with respect to its income or gains? Would the fund be required to withhold taxes with respect to distributions to investors? Describe what conditions, if any, apply to…
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Andorra, Government of -- Moody's assigns Baa2 rating to Andorra; stable outlook

Andorra, Government of — Moody’s assigns Baa2 rating to Andorra; stable outlook

Andorra, Government of — Moody’s assigns Baa2 rating to Andorra; stable outlook Rating Action: Moody’s assigns Baa2 rating to Andorra; stable outlookGlobal Credit Research – 04 Feb 2022Frankfurt am Main, February 04, 2022 — Moody’s Investors Service («Moody’s») has assigned a Baa2 long-term issuer rating to the Government of Andorra and has also assigned a…
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Andorra: Corporate Tax Comparative Guide

Andorra: Corporate Tax Comparative Guide

Andorra: Corporate Tax Comparative Guide by Albert Barroso , Marc Urgell and Patrick Mueller Abast Global SL 1 Basic framework 1.1 Is there a single tax regime or is the regime multi-level (eg, federal, state, city)? Corporate taxation in Andorra is based on a single tax regime. This small country of just 468 square kilometres is divided into seven parishes. However,…
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Paraguay requires new transfer pricing section on income tax return

Paraguay requires new transfer pricing section on income tax return

Paraguay requires new transfer pricing section on income tax return By Francisco Arballo, Partner, Grupo Consultor EFE, Tijuana, Mexico On December 30, 2021, Paraguayan tax authorities published a new income tax return format, including a new section to disclose transfer pricing adjustments taxpayers made to reflect arm’s length results. The new section differentiates the transfer pricing…
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Vast leak alleges Credit Suisse accounts held by corrupt officials and criminals

Vast leak alleges Credit Suisse accounts held by corrupt officials and criminals

Vast leak alleges Credit Suisse accounts held by corrupt officials and criminals In a major data leak, a global investigation by more than 40 news outlets has uncovered dozens of accounts at Credit Suisse allegedly held by corrupt officials, criminals and human rights abusers. Credit Suisse rejects the allegations. The investigation, dubbed “Suisse Secrets”, is said to have…
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Brazil announces new transfer pricing regime

Brazil announces new transfer pricing regime

Brazil announces new transfer pricing regime By Francisco Lisboa Moreira, Transfer Pricing Partner, Bocater, Camargo, Costa e Silva, Rodrigues Advogados, São Paulo The Receita Federal do Brasil, the country’s tax authority, along with the OECD Transfer Pricing Unit, on April 12 publicly presented the policy guidelines and the main characteristics of the new transfer pricing system to be…
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Swiss banks count cost of Russia sanctions

Swiss banks count cost of Russia sanctions

Swiss banks count cost of Russia sanctions Banks, asset managers and pension funds are adjusting to Russia’s exclusion from the financial markets. Some effects were felt instantly in Switzerland while other consequences are less certain and will take some time to play out. At first, Switzerland did not want to apply the full range of European…
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George Floyd Lawyer Joins Wells Fargo Racial-Disparity Lawsuit

George Floyd Lawyer Joins Wells Fargo Racial-Disparity Lawsuit

George Floyd Lawyer Joins Wells Fargo Racial-Disparity Lawsuit By Shawn Donnan What You Need to Know A recent investigation found the bank approved 47% of Black applicants for mortgage refinancing vs. 72% of white applicants. Ben Crump, the high-profile lawyer for the families of Black victims of police violence including George Floyd and Breonna Taylor,…
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Use an Annuity to Solve the Stretch IRA Problem: Idea File

Use an Annuity to Solve the Stretch IRA Problem: Idea File

Use an Annuity to Solve the Stretch IRA Problem: Idea File By Allison Bell What You Need to Know The stretch IRA strategy once helped clients pass IRAs on to any desired heirs. The Secure Act sharply limited the tax-deferring powers of inherited IRAs. Mettler contends that a single-premium immediate annuity can give an IRA durable…
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Former Stark & Stark Attorneys Launch Law Firm for RIAs

Former Stark & Stark Attorneys Launch Law Firm for RIAs

Former Stark & Stark Attorneys Launch Law Firm for RIAs By Melanie Waddell What You Need to Know The attorneys can act as outsourced chief compliance officer and general counsel for advisors. Target advisory firm clients are those with $100 million and $10 billion in assets under management. The three broke off to «deliver advice without…
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