par JOSHUA Roncalli | Mar 8, 2024
Corporate transparency act (UBO reporting in the US) Companies that are required to comply (“reporting companies”) must file their initial reports by the following deadlines: Existing companies: Reporting companies created or registered to do business in the United...
par JOSHUA Roncalli | Fév 19, 2024
Luxembourg’s Approach to Enhanced Cybersecurity Measures: Understanding the NIS2 Directive As the European Union intensifies its cybersecurity framework, Luxembourg is on the verge of integrating the NIS2 directive (published on 16 January 2023 by the European...
par JOSHUA Roncalli | Jan 27, 2024
New update of the European long-term investment funds (ELTIF) regulation. Concerns about ELTIF regulatory technical standards, what are the answers? On 10 January 2024, Regulation (EU) 2023/606 of the European Parliament and of the Council of 15 March 2023, amending...
par JOSHUA Roncalli | Nov 23, 2023
Luxembourg Tax Alert 2023-15 Revision A recent ruling (TA 45910) (PDF, 1.5MB) by Luxembourg’s Lower Administrative Court (Tribunal administratif) on April 18, 2023, has ignited discussions around the constitutionality of Luxembourg’s minimum net wealth...
par JOSHUA Roncalli | Oct 30, 2023
DAC8 Directive: New Chapter for European Tax Transparency With the adoption of the DAC8 Directive on October 17, 2023, the European Union marks a critical step in financial regulation, specifically regarding the exchange of tax information. This recent directive,...
