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Can share lease transactions benefit from the Luxembourg participation exemption regime?

SALENTINY, Frank Tom Luc

2024 • In Cahiers de fiscalité luxembourgeoise et européenne

Peer reviewed

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https://hdl.handle.net/10993/61521

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Keywords :

Participation exemption; Luxembourg; Share lease; Share lending; 45526C; 46289C; Cour administrative; tax law; droit fiscal; prêt de titres; régime mère fille; propriété économique; propriété fiscale; bénéficiaire effectif; economic ownership; ownership; owner; beneficial owner; holding; détention; titres; actions; shares

Disciplines :

Tax law

Author, co-author :

SALENTINY, Frank Tom Luc ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)

External co-authors :

no

Language :

English

Title :

Can share lease transactions benefit from the Luxembourg participation exemption regime?

Publication date :

20 March 2024

Journal title :

Cahiers de fiscalité luxembourgeoise et européenne

ISSN :

2799-2365

Publisher :

Larcier, Luxembourg

Peer reviewed :

Peer reviewed

Focus Area :

Law / European Law

Available on ORBilu :

since 05 July 2024

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