What Does Substance Really Mean For Alternative Investments?

Mondaq Business BriefingLuxembourg Articles in EnglishTax (2017)

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What Does Substance Really Mean For Alternative Investments?

Some may be under the impression that substance is a widely known tax concept and that there is not much to say.

From a tax point of view, however, substance remains a changing concept, evolving with tax laws, jurisprudence and doctrine. Since th...

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