Doctrines

Auteur(s)	Titre	Référence	Publication
menu_book SCHAFFNER Jean	Transfer pricing rules for transactions involving low-tax countries : Luxembourg	International Transfer Pricing Journal, vol. 15, n°2, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2008, pp. 99-101.	2008
menu_book BIEWER Sandra	Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : Luxembourg	International Transfer Pricing Journal, vol. 15, n°6, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2008, pp. 325-326.	2008
menu_book SIGURDARDOTTIR Begga, RASCH Marc, LAPLUME Carole	Tax Treatment of Entities Carrying Out Intra-Group Financing Activities	International Transfer Pricing Journal, vol. 18, n°3, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2011, pp. 220-223.	2011
menu_book SIGURDARDOTTIR Begga, PIOT Wim, MARC Rasch	Impact of the European Commission’s Common Consolidated Corporate Tax Base Proposals	International Transfer Pricing Journal, vol. 18, n°6, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2011, pp. 415-418.	2011
menu_book RASCH Marc, LOZANO-MOURY Lise, PALA Dario	Luxembourg Court Case on Intercompany Financing Increases Focus on Transfer Pricing	International Transfer Pricing Journal, vol. 21, n°2, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2014, pp. 107-109.	2014
menu_book PESCH André	Tax treatment of currency swap payments received by non-residents : Luxembourg	Derivatives & Financial Instruments, vol. 1, n°1, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 1999, pp. 17-20.	1999
menu_book PESCH André	The tax treatment of credit default swap proceeds : Luxembourg	Derivatives & Financial Instruments, vol. 1, n°4, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 1999, pp. 185-188.	1999
menu_book PRINSEN Derk	Tax treatment of securitizations of receivables : Luxembourg	Derivatives & Financial Instruments, vol. 5, n°6, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2003, pp. 226-232.	2003
menu_book KREMER Claude, LESAGE Thierry	Investment company in risk capital ("SICAR") : response to venture capital and private equity	Derivatives & Financial Instruments, vol. 7, n°1, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2005, pp. 2-10.	2005
menu_book KREMER Claude, LESAGE Thierry	Specialized investment funds : a new vehicle in the fund industry	Derivatives & Financial Instruments, vol. 9, n°3, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2007, pp. 93-100.	2007
menu_book GRENÇON Laurent, PLAINCHAMP Christophe	New VAT context for the investment fund industry	Derivatives & Financial Instruments, vol. 9, n°3, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2007, pp. 82-87.	2007
menu_book MULLER Niels, VAN DEN BERG Joost	Clarification of Tax Treatment of Certain Islamic Finance Products	Derivatives & Financial Instruments, vol. 12, n°2, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2010, pp. 42-44.	2010
menu_book VAN KUIJK Frank	Corporate Income Tax Treatment of Contingent Convertible Bonds	Derivatives & Financial Instruments, vol. 13, n°3, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2011, pp. 122-126.	2011
menu_book LAMOTTE Julien, PIOT Wim	Tax Treatment of Tier 1 Additional Going Concern Capital	Derivatives & Financial Instruments, vol. 13, n°6, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2011, pp. 309-315.	2011
menu_book VAN KUIJK Frank	Securitization Companies: Efficient Platforms for Entering the Distressed Debt Market	Derivatives & Financial Instruments, vol. 15, n°5, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2013, pp. 159-165.	2013
menu_book VAN KUIJK Frank, MULLMAIER Jérôme, CAYREL Eric, STAES Mélanie	The Impact of the Limited Partnership Reform on the Luxembourg Unregulated Funds Industry	Derivatives & Financial Instruments, vol. 16, n°2, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2014, pp. 52-60.	2014
menu_book SAÏAC Julien	Real Estate Investment and the France-Luxembourg Income and Capital Tax Treaty (1958): The End of an Era?	Bulletin for International Taxation, vol. 69, n°1, Amsterdam, International Bureau of Fiscal Documentation (IBFD), 2015, pp. 49-51.	2015
menu_book VILLAUME Clément	L’assurance de protection juridique sous le prisme du rôle de l’avocat	Revue luxembourgeoise de bancassurfinance, n°2014/4, Waterloo, Kluwer, 2014, pp. 22-29.	2014
menu_book BUYLE Jean-Pierre, PROESMANS Pierre	La Directive sur le crédit hypothécaire 2014/17/EU portant sur les contrats de crédit aux consommateurs relatifs aux biens immobiliers à usage résidentiel	Revue luxembourgeoise de bancassurfinance, n°2014/4, Waterloo, Kluwer, 2014, pp. 4-11.	2014
menu_book CHARLIER Isabelle, TAKERKART-WOLF Laurie-Anne, LICATA Laurence	Réforme du régime des actions au porteur	ACE : Comptabilité, fiscalité, audit, droit des affaires au Luxembourg, n°10, Waterloo, Wolters Kluwer, 2014, pp. 21-31.	2014
menu_book MONMOUSSEAU Jean-Philippe, BERLOTTI Audrey	Les règles européennes et luxembourgeoises en matière de détachement des travailleurs	ACE : Comptabilité, fiscalité, audit, droit des affaires au Luxembourg, n°10, Waterloo, Wolters Kluwer, 2014, pp. 3-20.	2014
menu_book LHÔTE Laurence, NONWEILER Maria Anna	German VAT on Luxembourgish company cars used by cross-border commuters	ACE : Comptabilité, fiscalité, audit, droit des affaires au Luxembourg, n°9, Waterloo, Wolters Kluwer, 2014, pp. 16-22.	2014
menu_book LAMBION Michel	Le régime luxembourgeois de groupement autonome de personnes à la lumière du droit européen	ACE : Comptabilité, fiscalité, audit, droit des affaires au Luxembourg, n°9, Waterloo, Wolters Kluwer, 2014, pp. 8-15.	2014
menu_book CRYNS Christophe, GOFFIN Fabrice	IFRS 15 : une nouvelle norme relative à l’enregistrement des revenus (2ème partie)	ACE : Comptabilité, fiscalité, audit, droit des affaires au Luxembourg, n°9, Waterloo, Wolters Kluwer, 2014, pp. 4-7.	2014
menu_book FELTZ Aurélia	L'assurance protection juridique	JurisNews - Droit des Assurances et de la Responsabilité, Volume 3, n°2-3/2014, Bruxelles, Promoculture-Larcier, 2014, pp. 55-62.	2014

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