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News & Analysis

Luxembourg Tax Alert 2025-03

23 September 2025 by KPMG - Luxembourg

Major step towards modernizing the personal taxation of carried interest in Luxembourg
News & Analysis

Luxembourg Tax Alert 2025-04

23 September 2025 by KPMG - Luxembourg

New Bill Implementing DAC9 and Additional Amendments to Pillar Two Law
News & Analysis

Luxembourg Tax Alert 2025-05

23 September 2025 by KPMG - Luxembourg

ATAD 2 - Clear guidelines for Luxembourg investment funds
News & Analysis

Tariff Wars and Transfer Pricing: A Perfect Storm for Multinationals?

09 September 2025 by Garrigues - Portugal

The global business environment faces a new stress test in the form of tariffs, the magnitude of which is unheard of since the Smoot-Hawley Tariff Act of 1930, in the aftermath of the US election. The unpredictability and changing nature of tariffs require multinational enterprises (MNEs) to reassess the terms and conditions of their controlled transactions and transfer pricing policies.

News & Analysis

Luxembourg: Baker McKenzie Luxembourg Appoints Two Counsels — Antonio Merino and Chiara Bardini

08 August 2025 by Baker McKenzie - Luxembourg

Baker McKenzie Luxembourg is pleased to announce two significant appointments within its market-leading Tax Practice Group, reinforcing its commitment to delivering top-tier expertise and fostering talent.
News & Analysis

Luxembourg: Clearer and broader tax framework announced for carried interest to attract fund managers

08 August 2025 by Baker McKenzie - Luxembourg

On 24 July 2025, Draft Bill No. 8590 was introduced before the Luxembourg Parliament. It proposes to clarify and broaden the tax treatment of carried interest in Luxembourg to make it more aligned with the alternative investment fund (AIF) industry trends.
News & Analysis

Peru: Formal Defects and Nullities in Tax Audits: A Limit to Administrative Powers

08 August 2025 by +Value - Peru

In the field of tax law, the audit procedure constitutes one of the essential pillars to guarantee the correct determination of tax obligations and, at the same time, the protection of the taxpayer's rights. In this context, a rigorous scrutiny of the actions of the Tax Administration is indispensable, not only from a substantive perspective, but also from the strict observance of the legally established procedure.

News & Analysis

South Africa: Acquisition by Harmony Gold Australia from minority shareholders

08 August 2025 by Cliffe Dekker Hofmeyr - South Africa

CDH advises Harmony Gold on USD1.25 billion acquisition of one of Australia's highest-grade copper mines.
News & Analysis

South Africa: CDH acted as counsel to Retailability

08 August 2025 by Cliffe Dekker Hofmeyr - South Africa

CDH acted as counsel to Retailability on the conclusion of a transaction with Pepkor for the sale of its Legit, Style, Swagga and Boardmans businesses in South Africa, Botswana, Lesotho, Namibia and eSwatini.
News & Analysis

South Africa: CDH's Banking, Finance & Projects team advised Diaz Wind Power (Pty) Ltd and InnoVent

08 August 2025 by Cliffe Dekker Hofmeyr - South Africa

Our team advised Diaz Wind Power (Pty) Ltd and InnoVent (the key Project Sponsor) on this landmark project , the first large-scale, wind power project of its kind in Namibia.

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