Comment: Pillar Two ex post

by Yann Ricard (associate), Olha Polishchuk (jurist) and Bastien Voisin (partner) of Goodwin’s Luxembourg tax practice 22 November 2023

On 4 August 2023, Luxembourg published a bill to transpose Council Directive 2022/2523, ensuring a minimum global effective tax rate (ETR) of 15% for multinational enterprise groups and large-scale domestic groups in the European Union (the Pillar Two Directive). The Pillar Two Directive comes directly from the OECD’s Pillar Two model rules of the OECD/G20 Inclusive Framework on BEPS.

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22 February 2024

Next stop – carried interest

Liquidity event delays are having an effect on waterfall calculation models

22 February 2024

Comment: What you need to know about ELTIF 2.0

Karma Samdup and Vicki Odette, partners at Haynes & Boone, examine how ELTIF 2.0 aims to unlock private market access for retail investors

22 February 2024

Lantern appoints inaugural CTO

Charlie Markham joins the company as it aims to scale its tech capabilities and international expansion

21 February 2024

LISTEN: Top of the ops: Is the grass evergreener?

A conversation with Eurazeo's Luc Maruenda on setting up evergreen fund structures

21 February 2024

S&P acquires Visible Alpha

Company aims to bolster Capital IQ offering as it explores opportunities in wealth management services

20 February 2024

Vistra appoints global head of funds

State Street’s Abdel Hmitti assumes the role and is set to relocate to the US