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As 2024 unfolds, Luxembourg’s fund industry is still awaiting the much-anticipated update to Circular 02/77, which was expected to be released in 2023. This revision promises to align with modern fund management practices and...
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The M&A market has evolved in the wake of the successive Covid and energy crises. Today, buyers are increasingly cautious when structuring transactions and share purchase agreements are more likely to include specific clauses...
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Concerns by directors and officers about the risks of personal liability have increased over the years, most probably as a consequence of the more regulated and complex business environment they are confronted with daily....
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The increased scrutiny by tax administrations and the consequent risk of a specific tax position being challenged have created uncertainties among the business community. The management of tax exposures becomes a key concern for...
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