However, there are additional implications for a loan to a shareholder. Where the company ... is due on a director’s loan in the year-end accounts. Finally, it is important to consider whether ...

Updated rules represent a significant shift in the Luxembourg TP landscape and emphasise the need for robust arm’s-length calculations, says Vanessa Ramos Ferrin of TransFair Pricing Solutions ...

In connection with the Loan, the Company has issued an aggregate of 500,000 common shares (the “ Bonus Shares ”) to Mr. Tognetti. The aggregate value of the Bonus Shares equals 10% of the principal ...