Laetitia Borucki of Bonn Steichen & Partners believes fund managers should review the potential tax impacts relating to residency, VAT and carried interest that are included in Luxembourg’s draft law to implement the EU Alternative Investment Fund Managers Directive. The creation of a new type of partnership is also to be considered.
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Despite the relief, Brazil’s government has also presented a bill which seeks to re-impose a tax burden on companies’ payroll, one local tax specialist told ITR
While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort