Luxembourg in international tax planning:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
International Bureau of Fiscal Documentation
2004
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 572 S. |
| ISBN: | 9076078610 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804135183119548416 |
|---|---|
| adam_text | Titel: Luxembourg in international tax planning
Autor: Warner, Philip J.
Jahr: 2004
TABLE OF CONTENTS
Acknowledgements v
Abbreviations used regularly vii
Introduction ix
PARTA
BACKGROUND
Chapter 1 — An introduction to Luxembourg and essential legal
knowledge
1.1. An introduction to Luxembourg 5
1.2. Essential legal knowledge 10
PARTB
THE ESSENTIAL PRINCIPLES OF LUXEMBOURG TAXATION
Chapter 2 - Resident businesses and branches of non-resident
businesses
2.1. The presence considered to generate taxable
commercial income 47
2.2. Profits-based taxes 51
2.3. Corporate income tax 95
2.4. Municipal business tax and its interaction with
corporate income tax 111
2.5. Net worth tax 116
2.6. Capital duty 134
Chapter 3 - The taxation of non-residents not operating through a
branch
3.1. The taxation exposure of non-residents 151
3.2. Dividends and their equivalents 152
Table of contents
3.3. Interest on loans secured by a Luxembourg
mortgage 172
3.4. Rental income and royalties 174
3.5. Capital gains of non-residents 178
3.6. Net worth tax and non-residents 182
3.7. The taxation of directors fees paid to
non-residents 183
PARTC
SPECIAL SITUATIONS
Chapter 4 - Banking in Luxembourg
4.1. Luxembourg s banking industry 191
4.2. Credit for foreign tax 197
4.3. The neutralisation of exchanee eains on equity
for tax purposes 213
4.4. The fiduciary contract and trusts 227
Chapter 5 - The participation exemption (the normally taxable
holding company or SOPARFI )
5.1. The basis of the participation exemption 235
5.2. Clarification of some important common terms 239
5.3. The exemption of dividends and the division of
the net assets of a company 247
5.4. The exemption of capital gains 257
5.5. The participation exemption and net worth tax 266
5.6. Other issues arising from the participation
exemption 269
5.7. The participation exemption - summary table 283
Chapter 6 - Reinsurance companies in Luxembourg
6.1. Economic and legal factors 287
6.2. The taxation of reinsurance companies in
Luxembourg 294
Table of contents
Chapter 7 - Other entities and benefits available including recent
developments
7.1. Cost-plus arrangements 317
7.2. Group finance companies 320
7.3. The Luxembourg Maritime Flag 327
7.4. The taxation of partnerships 332
7.5. Economic Interest Groupings and European
Economic Interest Groupings 337
7.6. Audio-visual and venture capital investment
certificates 340
7.7. Other tax benefits 344
7.8. International pension funds 345
7.9. Securitisation vehicles 353
7.10. The SCIAR - Venture capital fund and private
equity vehicle 360
PARTD
ENTITIES EXEMPT FROM TAX ON PROFITS
Chapter 8 — 1929 holding companies
8.1. Standard 1929 holding companies 371
8.2. Milliardaire holding companies 393
8.3. Financial holding companies 398
8.4. 1929 holding companies going forward 401
Chapter 9 — Investment funds and related companies
9.1. Luxembourg s investment fund business 409
9.2. Taxation of Luxembourg investment funds
in Luxembourg 412
9.3. The taxation of Luxembourg investment
funds in the countries in which they invest 415
9.4. The taxation of the unit holders 422
9.5. The taxation of companies supplying services
to investment funds 425
Table of contents
PARTE
CORPORATE REORGANISATIONS AND PLANNING
OPPORTUNITIES
Chapter 10 — Corporate reorganisations
10.1. The taxation of liquidations 435
10.2. Changes in the nature of a company, mergers
and divisions 442
10.3. Transfer of registered office 454
10.4. Transfer of a business to a company 460
10.5. Switching between the SOPARFI and the 1929
holding company regimes 466
Chapter 11 -Planning opportunities
11.1. Luxembourg tax planning and advance clearances 477
11.2. A comparison of the SOPARFI and the
1929 holding company 480
11.3. Extracting funds from a taxable Luxembourg
company in a tax-efficient way 482
11.4. The 1996 tax treaty between Luxembourg and
the US 493
11.5. The Luxembourg company with a finance branch
in Switzerland 501
11.6. Extra tax credits on foreign dividends 510
Appendices
I Accounts presentation for holding companies
(as defined by the Grand-Ducal Regulation
of 29 June 1984) 519
II The full definition of a permanent
establishment in the original languages with
an English translation (Art. 16 of the
Tax Adaptation Law - StAnpG) 521
III Art. 54 LIR: reinvestment of capital gains 523
Table of contents
IV Withholding tax rates for payments from
Luxembourg (agreements in force as at 1 January
2004) 525
V Credit for foreign taxation: derivation of formulae 529
VI Credit for foreign taxation: calculation comparing
the different methods 533
VII Withholding tax rates on dividends received by a
resident of Luxembourg (agreements in force as
at 1 January 2004) 535
VIII Withholding tax rates on interest and royalties
received by a resident of Luxembourg
(agreements in force as at 1 January 2004) 539
IX Tax treaty developments 543
X Useful Internet addresses 545
Glossary 547
Bibliography 553
Reference table to the loi concernant l impôt sur le revenu (LIR) 555
Index 557
|
| adam_txt |
Titel: Luxembourg in international tax planning
Autor: Warner, Philip J.
Jahr: 2004
TABLE OF CONTENTS
Acknowledgements v
Abbreviations used regularly vii
Introduction ix
PARTA
BACKGROUND
Chapter 1 — An introduction to Luxembourg and essential legal
knowledge
1.1. An introduction to Luxembourg 5
1.2. Essential legal knowledge 10
PARTB
THE ESSENTIAL PRINCIPLES OF LUXEMBOURG TAXATION
Chapter 2 - Resident businesses and branches of non-resident
businesses
2.1. The presence considered to generate taxable
commercial income 47
2.2. Profits-based taxes 51
2.3. Corporate income tax 95
2.4. Municipal business tax and its interaction with
corporate income tax 111
2.5. Net worth tax 116
2.6. Capital duty 134
Chapter 3 - The taxation of non-residents not operating through a
branch
3.1. The taxation exposure of non-residents 151
3.2. Dividends and their equivalents 152
Table of contents
3.3. Interest on loans secured by a Luxembourg
mortgage 172
3.4. Rental income and royalties 174
3.5. Capital gains of non-residents 178
3.6. Net worth tax and non-residents 182
3.7. The taxation of directors' fees paid to
non-residents 183
PARTC
SPECIAL SITUATIONS
Chapter 4 - Banking in Luxembourg
4.1. Luxembourg's banking industry 191
4.2. Credit for foreign tax 197
4.3. The neutralisation of exchanee eains on equity
for tax purposes 213
4.4. The fiduciary contract and trusts 227
Chapter 5 - The participation exemption (the normally taxable
holding company or "SOPARFI")
5.1. The basis of the participation exemption 235
5.2. Clarification of some important common terms 239
5.3. The exemption of dividends and the division of
the net assets of a company 247
5.4. The exemption of capital gains 257
5.5. The participation exemption and net worth tax 266
5.6. Other issues arising from the participation
exemption 269
5.7. The participation exemption - summary table 283
Chapter 6 - Reinsurance companies in Luxembourg
6.1. Economic and legal factors 287
6.2. The taxation of reinsurance companies in
Luxembourg 294
Table of contents
Chapter 7 - Other entities and benefits available including recent
developments
7.1. Cost-plus arrangements 317
7.2. Group finance companies 320
7.3. The Luxembourg Maritime Flag 327
7.4. The taxation of partnerships 332
7.5. Economic Interest Groupings and European
Economic Interest Groupings 337
7.6. Audio-visual and venture capital investment
certificates 340
7.7. Other tax benefits 344
7.8. International pension funds 345
7.9. Securitisation vehicles 353
7.10. The SCIAR - Venture capital fund and private
equity vehicle 360
PARTD
ENTITIES EXEMPT FROM TAX ON PROFITS
Chapter 8 — 1929 holding companies
8.1. Standard 1929 holding companies 371
8.2. Milliardaire holding companies 393
8.3. Financial holding companies 398
8.4. 1929 holding companies going forward 401
Chapter 9 — Investment funds and related companies
9.1. Luxembourg's investment fund business 409
9.2. Taxation of Luxembourg investment funds
in Luxembourg 412
9.3. The taxation of Luxembourg investment
funds in the countries in which they invest 415
9.4. The taxation of the unit holders 422
9.5. The taxation of companies supplying services
to investment funds 425
Table of contents
PARTE
CORPORATE REORGANISATIONS AND PLANNING
OPPORTUNITIES
Chapter 10 — Corporate reorganisations
10.1. The taxation of liquidations 435
10.2. Changes in the nature of a company, mergers
and divisions 442
10.3. Transfer of registered office 454
10.4. Transfer of a business to a company 460
10.5. Switching between the SOPARFI and the 1929
holding company regimes 466
Chapter 11 -Planning opportunities
11.1. Luxembourg tax planning and advance clearances 477
11.2. A comparison of the SOPARFI and the
1929 holding company 480
11.3. Extracting funds from a taxable Luxembourg
company in a tax-efficient way 482
11.4. The 1996 tax treaty between Luxembourg and
the US 493
11.5. The Luxembourg company with a finance branch
in Switzerland 501
11.6. Extra tax credits on foreign dividends 510
Appendices
I Accounts presentation for holding companies
(as defined by the Grand-Ducal Regulation
of 29 June 1984) 519
II The full definition of a permanent
establishment in the original languages with
an English translation (Art. 16 of the
"Tax Adaptation Law"- StAnpG) 521
III Art. 54 LIR: reinvestment of capital gains 523
Table of contents
IV Withholding tax rates for payments from
Luxembourg (agreements in force as at 1 January
2004) 525
V Credit for foreign taxation: derivation of formulae 529
VI Credit for foreign taxation: calculation comparing
the different methods 533
VII Withholding tax rates on dividends received by a
resident of Luxembourg (agreements in force as
at 1 January 2004) 535
VIII Withholding tax rates on interest and royalties
received by a resident of Luxembourg
(agreements in force as at 1 January 2004) 539
IX Tax treaty developments 543
X Useful Internet addresses 545
Glossary 547
Bibliography 553
Reference table to the loi concernant l'impôt sur le revenu (LIR) 555
Index 557 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:07:18Z |
| indexdate | 2024-07-09T20:36:27Z |
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| isbn | 9076078610 |
| language | English |
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| spelling | Warner, Philip J. Verfasser aut Luxembourg in international tax planning Philip J. Warner. Updated with the assistance of Marc Schmitz 2. ed. Amsterdam International Bureau of Fiscal Documentation 2004 XVI, 572 S. txt rdacontent n rdamedia nc rdacarrier Steuerplanung (DE-588)4239913-0 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Luxemburg (DE-588)4036728-9 gnd rswk-swf Luxemburg (DE-588)4036728-9 g Steuerrecht (DE-588)4116614-0 s DE-604 Multinationales Unternehmen (DE-588)4075092-9 s Steuerplanung (DE-588)4239913-0 s Internationales Steuerrecht (DE-588)4027451-2 s 1\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014679700&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Warner, Philip J. Luxembourg in international tax planning Steuerplanung (DE-588)4239913-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Steuerrecht (DE-588)4116614-0 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4239913-0 (DE-588)4075092-9 (DE-588)4116614-0 (DE-588)4027451-2 (DE-588)4036728-9 |
| title | Luxembourg in international tax planning |
| title_auth | Luxembourg in international tax planning |
| title_exact_search | Luxembourg in international tax planning |
| title_exact_search_txtP | Luxembourg in international tax planning |
| title_full | Luxembourg in international tax planning Philip J. Warner. Updated with the assistance of Marc Schmitz |
| title_fullStr | Luxembourg in international tax planning Philip J. Warner. Updated with the assistance of Marc Schmitz |
| title_full_unstemmed | Luxembourg in international tax planning Philip J. Warner. Updated with the assistance of Marc Schmitz |
| title_short | Luxembourg in international tax planning |
| title_sort | luxembourg in international tax planning |
| topic | Steuerplanung (DE-588)4239913-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Steuerrecht (DE-588)4116614-0 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Steuerplanung Multinationales Unternehmen Steuerrecht Internationales Steuerrecht Luxemburg |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014679700&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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