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The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.

What funds providing debt finance in the EU need to know about new EU rules for loan origination funds.

Transition finance provides options for borrowers and issuers who are not able or willing to commit to green and sustainability principles in their financing options, as they are transitioning their businesses onto the path towards a sustainable future.

On 1 January 2020, the mandatory provisions of the Code for Companies and Associations or "BCAC" entered into force. This article provides an overview of the main characteristics of the most commonly used unregulated real estate vehicles in Belgium.

On May 26, 2021, the District Court of The Hague rendered its judgment in the case between Milieudefensie and others against Shell.