Tax Treatment of Tier 1 Additional Going Concern Capital

Journal
Author
Piot, W.; Lamotte, J.
Country
Luxembourg
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2011 (Volume 13), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Luxembourg is an important financial centre with 142 banks on the official list of the regulator as at 31 October 2011. Bearing in mind the significant role of Luxembourg in the banking sector, the authors consider the anticipated Luxembourg tax treatment of Basel III-compliant instruments.