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Table of Contents
- Foreword
- Legislation
- Introduction
- What accounting principles are acceptable?
- Where does the booking/documentation need to take place?
- Is consolidation required?
- What valuation policies need to be followed?
- What are the rules in terms of distributions?
- Can different classes of partnership interests be issued?
- What are the main tax substance considerations for a Luxembourg common limited partnership (“SCS”) or special limited partnership (“SCSp”)?
- What is the tax regime of a Limited Partnership?
- What does a typical set of financial statements include?
- Does the limited partnership vehicle need to be audited?
- Is there a requirement to disclose portfolio company information?
- What are the requirements for risk disclosures?
