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CMS lawyers can provide future-facing advice for your business across a variety of specialisms and industries, worldwide.
Apart from offering expert legal consultancy for local jurisdictions, CMS partners up with you to effectively navigate the complexities of global business and legal environments.
Our CMS Expert Guides provide you with in-depth legal research and insights.
Learn moreCapital Markets | Strategic outlook on 2024 insights, recent developments and 2025 horizons
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Administrative Court,14 June 2023, no. 45759
A redemption of a class of shares followed by a its immediate cancellation should be analyzed as a partial liquidation meaning as a disposal by the shareholder of its participation not subject to WHT.
The qualification of a hidden dividend distribution may still be retained if the redemption price does not correspond to the fair market value of the shares redeemed or if the transaction cannot be justified economically.
9. Counter-terrorist financing: update of the FATF Best Practices on combating the abuse of non-profit organisations
11. Luxembourg enhances the Company Law
