The field of investment funds is a critical pillar of the global economic tapestry, characterized by its complexity and technical sophistication. Our review is dedicated to providing a comprehensive exploration of this intricate domain through a multidimensional approach:
- In-depth technical analyses
- Timely updates
- Doctrinal and jurisprudential commentary
- Practical insights
- Multifaceted perspectives
Our mission:
Our review aims to become a definitive resource for the investment fund industry by:
- Delivering expert technical analyses: Offering deep dives into the mechanics of investment funds, complemented by timely updates, strategic advice, and practical solutions.
- Highlighting a European lens: Providing a unique perspective that underscores Europe’s role within the global context.
Target audience:
Our publication is tailored for a wide range of professionals, including:
- Legal Experts
- Asset Managers
- Banking and Finance Specialists
- Investment Fund Practitioners
- And more.
We aim to establish this review as a benchmark in the industry, leveraging the expertise of our distinguished authors and committee members, all of whom are recognized leaders in their respective fields.
Commitment to quality:
The integrity and excellence of our content are ensured through a rigorous peer review process, guaranteeing that our readers receive reliable, insightful, and cutting-edge information.
Join us as we explore the complexities of the investment fund landscape and provide the tools and knowledge necessary for success in this dynamic field.
Découvrez les sommaires des derniers numéros de la revue EIFR, une ressource incontournable pour les professionnels des fonds d’investissement et de la réglementation financière. Chaque numéro aborde des thématiques variées et actuelles avec des analyses approfondies par des experts du secteur.
Numéro 1
- Éditorial
- Doctrine :
- ELTIF’s Investment Assets & Strategies – A Detailed and Practical Analysis in the Context of the ELTIF Regulation Review Efforts, Ezechiel Havrenne
- The Belgian “Private Privak/ Pricaf Privée”: Third Time’s the Charm?
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Numéro 2
- Doctrine :
- The Luxembourg RAIF: accounting principles and relevant considerations, Tanner Wonnacott and Laura Delpey
- The Hybrid Mismatch Rules (ATAD 2) in the Context of Alternative Investment Funds
Oliver R. Hoor - Tax Impacts of Sustainability on the Fund Industry: Transforming Constraints into Opportunities
Grégory Jullien
- Téléchargez en PDF
Numéro 3
- Doctrine :
- RAIFs’ investment policies & borrowing rules in the wake of AIFMD II and ELTIF II, Ezechiel Havrenne
- Restrictions Applicable to AIFs Marketed in Belgium under the Private Placement Regime
Bart Denys, Thomas Linard de Guertechin - The Reverse Hybrid Mismatch Rule: Considerations Regarding Alternative Investment Funds in Luxembourg
Oliver R. Hoor
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Numéro 4
- Doctrine :
- The Taxation of Carried Interest in the Context of Investment Fund Structures – A Comparison Between Selected European Countries
- Espagne : Javier de Rojas
- Pays-Bas : E.M.J. Kastrop
- Luxembourg : Florent Trouiller, Jordi Andrea
- France : Yoann Chemama, Aurélie Maio
- Belgique : Pierre-Olivier van Caubergh, Basile Douley
- Fund Management Services: Considerations from a (Luxembourg) Transfer Pricing Perspective
Oliver R. Hoor - VAT Considerations Around the Delegation of Investment Fund Management Services: A Riddle Wrapped in a Mystery Inside an Enigma?
Raphael Glohr, Michel Lambion, Aylin Cam
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Numéro 5
- Doctrine :
- Equalization Payments from an Italian Income Tax Perspective
Francesco Semonella - Pillar Two Perimeter: Navigating Scoping and Safe Harbours
Sophie Vanesse, Anca Grigore - The Opinion of Advocate-General Kokott on the VAT Exemption for the Management of Special Investment Funds: A Breakthrough in Member States’ Freedom to Define “Special Investment Funds”?
Edwin van Kasteren
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