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Paul Berna

PSL Senior Associate

Luxembourg

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Paul Berna

PSL Senior Associate

Luxembourg

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Publications: 12 July 2023

Luxembourg tax administration issues guidance on the tax treatment and reporting obligations of reverse hybrid entities

On 9 June 2023, the Luxembourg tax administration (the LTA) issued circular L.I.R. n°168quater/1 (the Circular) providing long-awaited guidance on the application of article 168quater of the…

Read more Luxembourg tax administration issues guidance on the tax treatment and reporting obligations of reverse hybrid entities

Office

Luxembourg

5 Avenue John F. Kennedy, L-1855 
Luxembourg

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Qualifications

Professional

Admitted as avocat à la Cour, Luxembourg, 2010

Admitted as avocat, Luxembourg, 2008

Academic

LLM, International Business Law, Queen Mary, University of London, 2007 

Master 2, Université René Descartes (Paris V), 2006

Maîtrise, Business Law, Université Panthéon-Sorbonne (Paris I), 2005