ルクセンブルク税務当局は、ルクセンブルクのリミテッド・パートナーシップ(LP)が得る所得の課税状況を明確にするため、2015年1月9日に発行した通達を発表しました。 本サーキュラーは、AIFM指令(AIFMD)をルクセンブルグ法に導入し、これにより、特別有限責任事業組合(société en commandite spéciale, SCSp)を創設し、通常の有限責任事業組合(société en commandite simple, SCS)に適用する会社法および税法を変更するものである。...
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